Tax Optimization for M&A

Join Roman Basi, attorney and CPA, for a focused exploration of tax-efficient strategies crucial for M&A transactions, centered on two powerful provisions of the Internal Revenue Code (IRC): Sections 1202 and 338(h)(10).

In this targeted session, participants will uncover the benefits of utilizing IRC Sections 1202 and 338(h)(10) in M&A deals:

• Maximizing Tax Savings with IRC Section 1202 (Qualified Small Business Stock): Learn how to structure a transaction to exclude up to 100% of capital gains from the sale of qualified small business stock (QSBS).
• Optimizing Transactions with IRC Section 338(h)(10) Election: Explore how the Section 338(h)(10) election allows the buyer in a stock acquisition to treat the transaction as if they had purchased the target corporation's assets instead of its stock for federal income tax purposes. 

Roman will cut through complexity with clear explanations, using real-world examples to demonstrate the impact of these provisions on M&A transactions. This session will equip you with actionable insights to drive tax-efficient deal structures and outcomes.

Praise for this class:

"The tax optimization in M&A class led by Roman Basi certainly opened my eyes further to deal structuring aspects that are tremendously helpful from a tax perspective, particularly the 1202 gains exclusion.  The class featured information on the tax nuances that deal professionals should know and what issues need to be explored when implementing these tax saving strategies."

Jay A. Freund | Stratford-Cambridge Group | Managing Director

"So glad AM&AA dedicated a full hour session to the topic of tax optimization. The takeaways won’t change things for every client, but advisors are better positioned if they understand what edge can be gained under certain circumstances."

Alexander Maggi

"I thoroughly enjoyed the AM&AA Ed|ge class with Roman Basi on Tax Optimization in M&A.  As both an M&A and tax advisor, I am often tasked to give input on the pros and cons of asset sales vs stock sales.  Roman did an excellent job highlighting what could in some cases be the “Goldilocks” option, namely the §338(h)(10) election which allows a legal stock sale to be treated as an asset sale for tax purposes.  I also like the format of his Tax Minimization Analysis, which provides a concise summary of the tax impact of an asset sale as compared to a stock sale."

Aaron G. Chambers | President & Principal | Impossible Services Group, Inc.