Search results with tag "Stock sale"
Chapter 15: Selling a Business: Asset vs. Stock Sale
www.fraziercapital.comSelling a Business: Asset vs. Stock Sale 331 Aside from the preference for an asset sale by the buyer, due to the unknown liabilities of a corporation, the tax consequences for both the buyer and seller are of primary importance. The buyer wants an asset sale in order to step up the tax basis of the assets, while a seller wants a stock sale to ...
Insurance Agency M&A Valuations - Oak Street Funding
www.oakstreetfunding.comStock Sales Generally, all obligations are transferred (unknown contingent liabilities); No step up in basis (lower value to the buyer, and lower price to the seller); IRC Sec. 338(h) Allows for a stock sale to be treated as a sale of assets for tax purposes.
Buying and Selling a Business Tax Considerations
www.fmlcpas.com2 Introduction zBuying or selling a business is a complex transaction. There are many tax variables to consider, such as: – Structure of transaction (i.e. asset sale versus a stock sale) – Goals of both Buyer and Seller – Types of entities involved as buyer and seller (corporations, partnerships, LLCs, individuals,