Stephen M. Breitstone and Jerome M. Hesch to speak at the NYU 83rd Institute on Federal Taxation in San Diego
Stephen M. Breitstone, Chair of the firm’s Private Wealth and Taxation Practice along with Jerome M. Hesch counsel to the firm’s Business & Real Estate Taxation, Trusts & Estates, Tax Exempt organization, and Private Wealth & Taxation Practice Groups to speak at the NYU 83rd Institute on Federal Taxation in San Diego.
This presentation reviews the potential adverse income tax impacts and related financial treatment when an operating business is sold in situations where contingent payments or claw backs are part of the bargained-for-exchange. Included in the discussion: (i) the avoidance of gain acceleration with respect to deferred payment sale of a business, (ii) the proper tax owner of funds in a holdback or escrow arrangement; (iii) the treatment of contingent debt obligations received in a sale of business; (iv) the terms and tax impacts of earn-out provisions for buyer protection; and (v) protecting the seller on contingent consideration buy-outs.
Register here.
Speakers
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Jerome M. HeschCounsel
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Stephen M. BreitstonePartner