Surgent's A Complete Tax Guide to Exit Planning

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  • Location
    • Your Space
      Your Space
      Self Study - Surgent, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Taxes (Technical) (2.00)
  • Prerequisites
    • Basic knowledge of tax issues and entity structures

  • Vendor
    • Surgent
  • Level
    • Intermediate
  • Fields of Study
    • Taxes
  • Message
    • When & Where You Want


When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.

Type = On-Demand Webcast

  • Qualifies for IRS CE Credit
  • Designed For

    CPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients


    • Understand key issues regarding exit planning
    • Discuss tax implications of exit planning strategies
    • Compare exit planning between entity types (C corporations, S corporations, partnerships, etc.)


    • Gain exclusion and tax-free reorganization planning
    • Gain exclusion with sales of C corporation stock – Section 1202
    • Deferral of gain with installment reporting
    • Gain planning with partnerships
    • Basis planning – basis step-up at death, gifts of interests to family
    • Restructuring the business entity – C vs. S corporation, partnerships, LLCs
    • Real estate planning – retention vs sales, like-kind exchanges
    • Employee stock ownership plans – special tax incentives
    • Employee benefit planning with ownership change
    • Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes
    • Prospects for tax law change

    Advanced Prep


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