The use of stock redemptions to change the ownership of a corporation is common to buy out existing owners, shift ownership to key employees and shift ownership to the younger generation of a family owned corporation. This course reviews relevant federal income tax law and planning strategies to minimize tax cost; focuses on how redemptions of the stock of an S corp produce unique and potentially desirable tax results; and describes the complex rules that apply to sales of stock to related corporations, which can be treated as redemption (IRC 304). We'll also explain and illustrate the consequences of redemption for the redeeming corporation.
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