Corporate Distributions & Shareholder Transactions Webinar
Overview
Corporate distributions, redemptions, and liquidation transactions can create significantly different tax consequences depending on structure, earnings and profits, shareholder ownership changes and transaction characterization. This session provides a practical review of the federal tax treatment of common corporate distribution transactions, including cash, property, and stock distributions, redemption planning considerations, and the tax implications of partial and complete liquidations. Participants will gain insight into:
- The tax characterization and reporting of various corporate distributions
- Key distinctions between dividend and sale/exchange treatment in redemption transactions
- Corporate and shareholder-level consequences of liquidating transactions
- Withholding, reporting and practical compliance considerations
This course qualifies for IRS Continuing Education Credit.
Objective
To provide CPAs and other tax and finance professionals with a practical understanding of the tax treatment of corporate distributions, redemptions, and liquidations, enabling them to analyze transaction outcomes and support effective tax planning and compliance.
Emphasis
- Tax treatment of cash, property and stock distributions
- Earnings and profits considerations
- Dividend vs. sale/exchange treatment in redemptions
- Complete and partial liquidations
- Shareholder and corporate-level tax consequences
- Withholding and reporting considerations
Speakers
Lorna Wilson, Partner, Gibson, Dunn & Crutcher LLP
This course is included in the following subscriptions:
Need more than one course? Upgrade to a subscription and save.
View Subscriptions