Purchase Price Allocations in Real Estate Transactions: Categorizing Assets, Minimizing Tax, Preparing Form 8594
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will discuss the key considerations when categorizing the purchase price of property by asset type. Our panel of income tax experts will review the types of gains, discuss methods for determining the fair market value of assets acquired or sold, and provide examples of purchase price allocations to demonstrate the tax effect of different approaches.
Outline
- Purchase price allocations
- Allocation sources and methods
- Types of gain
- Buyer-seller negotiations
- Categorizing assets
- Section 338 election
- Preparing Form 8594, Asset Acquisition Statement Under Section 1060
- IRS challenges
Benefits
The panel will review these and other critical issues:
- Categorizing assets under Section 1060
- Determining the fair market value of assets by category
- Preparing for IRS challenges to purchase price allocations
- Preparing For 8594, Asset Acquisition Statement Under Section 1060
- Taxation of gains by type and recapture
Faculty

John T. Alfonsi, CPA
Managing Director
Cendrowski Corporate Advisors
Mr. Alfonsi has 25 years of tax consulting, business valuation, litigation support and forensic accounting experience.... | Read More
Mr. Alfonsi has 25 years of tax consulting, business valuation, litigation support and forensic accounting experience. In the tax planning and consulting arena, he works primarily with partnerships and with private equity, venture capital and hedge funds.
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Christopher Migliaccio
Partner
PKF O'Connor Davies
Mr. Migliaccio is a Partner in the international tax practice. Prior to joining PKF O’Connor Davies, he worked at... | Read More
Mr. Migliaccio is a Partner in the international tax practice. Prior to joining PKF O’Connor Davies, he worked at two “Big 4” accounting firms in their international tax practices. Mr. Migliaccio has more than 10 years of experience providing consultation on international tax matters, including cross-border transactions, business restructurings and complex compliance issues for multinational corporations, partnerships, private equity funds and high-net-worth individuals. In addition, he regularly leads due diligence and structuring for M&A transactions. As one of the Firm’s most prolific thought leaders, Mr. Migliaccio has written extensively on a wide range of tax topics. He is a co-author of treatise-length discussions on the Base Erosion and Anti-Abuse Tax (BEAT), Passive Foreign Investment Companies (PFICs) and Inversions. Mr. Migliaccio has authored articles for publications such as Law360 and Checkpoint News and has been quoted in Newsday and Bloomberg News. He is also a frequent speaker at industry and tax-related conferences.
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Early Discount (through 05/23/25)
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CPE On-Demand