Section 338(h)(10), 338(g), and 336(e) Elections: Tax Benefits of Treating Stock Purchases as Asset Purchases
Tax Consequences to Buyers and Sellers, Eligible Parties, and Filing Forms 8023 and 8883
A live 110-minute CPE webinar with interactive Q&A
This course will compare and contrast the elections to treat stock purchases as asset purchases for federal income tax purposes under Sections 336(e), 338(h)(10), and 338(g). Our panel of merger and acquisition experts will explain the tax considerations of making each election, eligibility, and the related reporting requirements.
Outline
- Stock vs. asset purchases and sales
- Section 338(h)(10) election
- Section 336(e) election
- Section 338(g) election
- Filing Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases
- Filing Form 8883, Asset Allocation Statement Under Section 338
Benefits
The panel will cover these and other critical issues:
- Eligibility requirements for corporations making an election under Section 338(h)(10)
- Foreign tax consequences of making an election under Section 338(g)
- Properly completing Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases
- The effect of Section 338 elections on tax attributes
- The benefits and availability of a section 336(e) election
Faculty
Surbhi Bordia
Partner
Armanino Advisory
Ms. Bordia has over 15 years of extensive public accounting experience on addressing various complex transaction tax... | Read More
Ms. Bordia has over 15 years of extensive public accounting experience on addressing various complex transaction tax and international tax issues. She has assisted several clients on transaction tax related matters including but not limited to taxable and non-taxable U.S. and cross-border reorganizations, liquidations, redemptions, spin-offs, dispositions, debt restructurings, due diligence projects and in application of consolidated return regulations. Ms. Bordia has hands on experience in international tax restructuring, IP migration planning, legal entity rationalizations and integrations post mergers and acquisitions. Her areas of expertise include but is not limited to GILTI, BEAT, FDII, anti-hybrid rules, foreign tax credit, subpart F, withholding tax, investment in US property, FX gains and losses, treaty related issues, outbound transfers, permanent establishment and profit attribution rules etc. Before joining Armanino, Ms. Bordia worked at PwC, KPMG and Deloitte. She received her MBA at Haas School of Business at UC Berkeley, International Tax Certificate from Golden Gate University, Masters in Business and Bachelor of Commerce from Jai Narain Vyas University, India.
Jon Fotzler
Partner
Armanino Advisory
Mr. Fotzler has over 20 years of M&A tax experience and advises both corporate and private equity clients and... | Read More
Mr. Fotzler has over 20 years of M&A tax experience and advises both corporate and private equity clients and provides a wide range of tax advice in areas including, tax-efficient financing, buy-side and sell-side tax due diligence, deal structuring, corporate reorganizations, restructurings and joint ventures. He also has experience with tax-free spin-offs as well as cross border acquisition and disposition structuring, and has advised numerous public company clients undertaking such transactions. Mr. Fotzler received his Bachelor’s degree from the University of Illinois at Urbana-Champaign and both a Juris Doctor and Masters in Accounting from Indiana University at Bloomington.
Close
Brianne N. de Sellier, CPA, J.D., LL.M.
Partner
Crowe
Ms. de Sellier is a partner in the Washington national tax office at Crowe, where she provides federal tax consulting... | Read More
Ms. de Sellier is a partner in the Washington national tax office at Crowe, where she provides federal tax consulting services on a variety of corporate and M&A tax matters. She has more than 12 years of corporate tax experience and is focused on providing services in the areas of mergers and acquisitions, consolidated return regulations and debt modifications/restructuring. Ms. de Sellier regularly provides thought leadership through speaking at conferences, published articles, and leadership roles in external industry organizations and technical advisory councils. She has also appeared as a network television analyst with commentary featured on CNN, HLN, and ABC, including Good Morning America.
CloseEarly Discount (through 06/27/25)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
See
NASBA details.
Cannot Attend July 24?
Early Discount (through 06/27/25)
CPE credit is not available on downloads.
CPE On-Demand