Tomorrow: Section 338(h)(10) Elections – After the Tax Cuts and Jobs Act

Attend upcoming webinar and earn continuing education credits. Live Webinars   |   On-Demand   |   All-Access Plan Manage Preferences    |    View in Browser Section 338(h)(10) Elections – After the Tax Cuts and Jobs Act May   15 1 pm - 2:30 pm ET Presenter: Stephen Phillips, senior partner at Phillips Golden LLP Credits: CPE, CLE in all states (Credit Details) Can't attend live? By registering, you will be able to view the course live, view a recording at any time after the live presentation, or both. Viewing Options: View on your computer, tablet, or smartphone Learn More Register Today Course Description   The Tax Cuts and Job Act ("TCJA") delivered enhanced cost recovery options for business assets. Asset acquisitions, including "deemed" asset acquisitions of entire corporate businesses under IRC Section 338, have garnered increased attention. In this practical webinar, you will learn how to guide and help your clients with proper tax acquisitive planning. Upon course completion, you will be able to describe: The impact of "TCJA" on the world of acquisitions How Sec. 338, particularly the "(h)(10)" election, provides an appealing tax framework for acquisitions for both regular and electing small business ("S") corporations The mechanics of the various elections available under Sec. 338, focusing on the (h)(10) election, and the relatively new "IRC 336(e") election Pre-transaction planning and concerns for the likely target corporation (especially an S corporation) "338-friendly" transactions, including due diligence guidance for the potential acquirer Valuable options under the IRC Section 336(e) election Key negotiation points and agreement provisions to ensure a successful and solid Sec. 338 acquisition Pitfalls that might arise under state tax laws Learn More Register Today About The Presenter   Stephen L. Phillips is the senior partner at Phillips Golden LLP, a tax, real estate, and transactional boutique law firm. Mr. Phillips is an experienced tax and transactional attorney who helps entrepreneurs and investors start, grow, and exit their businesses and investments in a tax-wise manner in the U.S. and beyond. Mr. Phillips is Board Certified in Tax Law through the Texas Board of Legal Specialization. Learn More Register Today All-Access Membership   ● Earn continuing education credit for no additional fee ● Access courses on your computer, tablet, or smartphone ● More than 75 live webinars each month ● More than 1,500 on-demand courses Learn More Upcoming Webinars Excel Lookup Formula Basics May 22 at 1 pm ET Learn More IRS Penalty and Interest Relief May 24 at 1 pm ET Learn More Section 409A and Tax Reform May 25 at 1 pm ET Learn More Questions? Please call us at 703-372-0550 Our Mailing Address: Clear Law Institute | 4601 N. Fairfax Dr., Ste 1200 | Arlington | VA | 22203 Remove me from future emails. Manage email preferences. This email was sent to virginia.duffy.planetduffy@blogger.com. If you are receiving it in error, please reply to this email.