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About the course
Mergers and acquisitions can lead to both tax pitfalls and tax opportunities.
Led by a team from KPMG’s Washington National Tax Office, this seminar engages participants in the upside and downside of corporate tax rules for mergers & acquisitions.
Starting with a review of the core tax principles underlying taxable and tax-free acquisitions, the seminar focuses foremost on the issues that challenge transactional planning. It will also explore a variety of other important issues, including cross-border transactions, consolidated returns, stock distributions, insolvent corporations, internal restructurings, use of losses, economic substance/step-transaction, transaction costs, and debt-equity regulations.
- Taxable asset Sales, Section 338, and Section 336(e)
- Tax-Free Reorganizations and Section 355
- Economic Substance, Step-Transaction, and Substance-Over-Form
- Consolidated Returns Issues
- International Issues Under Sections 367 and 7874
- Tax Treatment of Transaction Costs
- New Section 385 Regulations
- Cancellation of Indebtedness
- Loss Issues