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April PA/DE Valley Chapter Meeting
Wednesday, April 17, 2024, 12:00 PM - 1:00 PM EDT
Category: Chapter Event

Wednesday, April 17, 2024
12:00pm - 1:00pm Eastern

AAA-CPA PA/DE Valley Chapter Meeting
Formation and Financing of an Emerging Growth Company: Why Choice of Entity Matters

Class presented by: Kevin L. Passarello

Program Description/Learning Objectives

  1. Understand the practical business reasons for a C corporation structure, over a “pass-through” entity, in the context of a typical “start-up” company—from the point of view of both founders and prospective investors.
  2. Grasp the concomitant benefits of Section 1202 of the Code, which enables each shareholder in a properly structured C corporation potentially to exclude $10 million or more of gain upon sale of their stock.
  3. Probe the many but ultimately simple requirements of Section 1202 along with associated opportunities to maximize tax benefits.
  4. Explore how Section 1202 relates to various transactions—including gain rollovers under Section 1045, LLC to C corporation conversions, S to C corporation conversions, corporate reorganizations, and estate planning.

This program offers 1.0 CPE credit and should offer 1.0 (M)CLE credit in Pennsylvania only. (M)CLE credit for other states may be permitted via self-reporting.

AAA-CPA will only report education credit to the state bars of dues-paid members; any state reporting fees will be the responsibility of the member.

No charge for members; $20 for non-members

Click here to register