Join Roman Basi, attorney and CPA, for a focused exploration of tax-efficient strategies crucial for M&A transactions, centered on two powerful provisions of the Internal Revenue Code (IRC): Sections 1202 and 338(h)(10).

In this targeted session, participants will uncover the benefits of utilizing IRC Sections 1202 and 338(h)(10) in M&A deals:

• Maximizing Tax Savings with IRC Section 1202 (Qualified Small Business Stock): Learn how to structure a transaction to exclude up to 100% of capital gains from the sale of qualified small business stock (QSBS).
• Optimizing Transactions with IRC Section 338(h)(10) Election: Explore how the Section 338(h)(10) election allows the buyer in a stock acquisition to treat the transaction as if they had purchased the target corporation's assets instead of its stock for federal income tax purposes. 

Roman will cut through complexity with clear explanations, using real-world examples to demonstrate the impact of these provisions on M&A transactions. This session will equip you with actionable insights to drive tax-efficient deal structures and outcomes.

Highlights include:

• Discover how to structure transactions to exclude up to 100% of capital gains through IRC Section 1202 (Qualified Small Business Stock).
• Explore the benefits of the Section 338(h)(10) election, allowing buyers to treat stock acquisitions as asset purchases for enhanced tax efficiency. 
• Learn how leveraging IRC Sections 1202 and 338(h)(10) can increase the perceived value of M&A transactions for both buyers and sellers.

Participants will earn 1.0 CPE credit in the Field of Study: Specialized Knowledge.