Mastering Section 368 Tax-Free Reorganization Reporting for Maximum Tax Benefits
Recording of a 110-minute CPE webinar with Q&A
This course will provide corporate tax professionals with a deep and practical exposure to the accounting, calculations and reporting requirements pursuant to a Section 368 Corporate Reorganization.
- IRC Section 368 types of reorganizations
- Requirements for tax-free reorganizations (Section 368 types A-G)
- Tax consequences of a Section 368 reorganization
- To acquiring corporation
- To target/acquired corporation
- To shareholders
- Schedules and calculations, carryover of tax attributes, required filings, and elections
The panel will discuss these and other crucial topics:
- Types of tax-free reorganization and requirements of each
- What calculations and schedules must a tax advisor prepare in anticipation of a reorganization?
- What are the tax impacts to the shareholders? To the acquiring company? To the target company?
- How to calculate and interpret the carry-forward of tax attributes in a Section 368 reorganization
William R. Skinner
Fenwick & West
Mr. Skinner focuses his practice on U.S. international taxation, with a particular emphasis on tax planning and... | Read More
Mr. Skinner focuses his practice on U.S. international taxation, with a particular emphasis on tax planning and international corporate transactions. He has broad experience in international tax issues for U.S. corporations, foreign corporations, and high net-worth individuals, and has represented clients across a variety of industries. He teaches international taxation as an adjunct professor in San Jose State University’s MST program, and speaks and writes frequently on international and corporate tax issues.Close
Rose L. Williams
Ernst & Young
Ms. Williams is a member of the firm's National Tax Mergers and Acquisitions Group. She has worked with many... | Read More
Ms. Williams is a member of the firm's National Tax Mergers and Acquisitions Group. She has worked with many Fortune 500 clients in structuring their transactions, obtaining private letter rulings, or issuing opinions. Ms. Williams was previously an attorney-adviser at the U.S. Dep’t of the Treasury, and Assistant Branch Chief of the Office of the Assistant Chief Counsel (Corporate) at the IRS. She is an adjunct professor at Georgetown Law and is a former Chair of the ABA Corporate Tax Committee.Close