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From: Business Entity Dissolution <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <1d1a2f8e530a25e782c1d1f647d0bd76.1511952745570.newsletter@synergia.data.lt>
Subject: Last Call: Handling a Business Entity's Dissolution
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 Content preview:  Managing Your Client's Business Entity Dissolution Last Call
    for Registrations! Managing Your Client's Business Entity Dissolution NASBA
    4.0 for CPAs and IRS 4.0 for EAs Live Webinar | Thu, November 30, 2017 (Tomorrow)
    | 240 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT Read More
    Manage Client Liquidation Distributions in C Corp, S Corp and Partnership
    Scenarios [...] 
 
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>Managing Your Client's Business=
 Entity Dissolution</title><style>body {margin: 10px 0; padding: 0 10px; ba=
ckground: #cecece; font-size: 16px; color:#003366;} table {border-collapse:=
 collapse;} td {font-family: Calibri, serif; color: #333333;}
@media only screen and (max-width:590px)
{ body,table,td,p,a,li,blockquote { -webkit-text-size-adjust:none !importan=
t; } table {width: 100% !important;} .responsive-image img { height: auto !=
important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 1px 10px; bord=
er-bottom: 2px solid #07456b;"><font style=3D"font-size:28px; line-height:3=
8px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche=
t MS', Verdana, sans-serif"><em>Last Call for Registrations!</em></font></t=
d></tr><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calib=
ri, serif; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10=
px; border-bottom: 2px solid #07456b;"><font style=3D"font-size:42px; line-=
height:52px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', '=
Trebuchet MS', Verdana, sans-serif"><strong>Managing Your Client's Business=
 Entity Dissolution</strong></font> </td></tr><tr><td align=3D"center" styl=
e=3D"color: #ffffff; font-family: Calibri, serif; background: #07456b; font=
-size: 25px; padding: 10px; border-bottom: 2px solid #07456b;"><font style=
=3D"font-size:23px"><u>NASBA 4.0 for CPAs and IRS 4.0 for EAs</u></font></t=
d></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=
=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 10px=
 10px 10px 10px; line-height: 25px; font-size: 18px;"><strong>Live Webinar =
| <u>Thu, November 30, 2017 (Tomorrow)</u> | 240 minutes<br>1:00 pm ET | 12=
:00 pm CT | 11:00 am MT | 10:00 am PT</strong></td></tr><tr><td valign=3D"t=
op" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003=
366; font-family: Calibri, serif; padding: 0 10px 10px 10px; font-size: 18p=
x; line-height: 35px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuo=
roda/73bde866b5c77eb8b4a6cbde33f69450/62222c08db20cc5940aa635f5f8651a1" sty=
le=3D"font-size:20px; background:#f05910; color:#ffffff; text-decoration:no=
ne; padding:3px; border-radius:5px;" rel=3D"73bde866b5c77eb8b4a6cbde33f6945=
0"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></td></tr><tr><td style=
=3D"color: #003366; font-family: Calibri, serif; padding: 10px 15px 10px 15=
px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Manage Client Liquidation Dis=
tributions in C Corp, S Corp and Partnership Scenarios</strong><br><br>Liqu=
idation and the ultimate dissolution of a client's business entity can be a=
 significant task for any tax practitioner. It could be precipitated by you=
r client profitably selling the assets of the entity or the entity's unit o=
f ownership, or it could involve an entity with a failed activity, where th=
e client has lost interest and moved on to other business opportunities. In=
 either case, tax practitioners may find themselves handling the dissolutio=
n details with less than stellar cooperation from the client.</td></tr><tr>=
<td style=3D"color: #003366; font-family: Calibri, serif; padding: 10px 15p=
x; margin: 0px;" bgcolor=3D"#ffffff">This session with taxation expert <str=
ong>Vicki L. Mulak, EA, CFP=C2=AE</strong>, will present the tools necessar=
y to assist you in handling a business entity's dissolution in either scena=
rio. Vicki will discuss the dissolution details for C corporations, S corpo=
rations, LLCs filing as partnerships, and LLCs filing as corporations. You =
will learn specifically about Internal Revenue Code (IRC) Sections 1202 and=
 1244. Vicki will provide helpful examples of common scenarios with calcula=
tions and completed tax forms.</td></tr><tr><td style=3D"color: #003366; fo=
nt-family: Calibri, serif; padding: 15px 15px 0px 15px; margin: 0px;" bgcol=
or=3D"#ffffff"><strong>Session Highlights</strong><ul><li>Increase competen=
cy with the liquidation and dissolution details of each business entity typ=
e</li><li>Learn how various IRC sections, such as Sections 1202 and 1244, i=
mpact liquidation profits and losses</li><li>Gain expertise in special form=
s involved in dissolutions</li><li>Learn how to treat the sale of "customer=
 intangibles" like "goodwill"</li><li>Learn how the net investment income t=
ax (NIIT) applies to sales of interests in flow-through entities</li></ul><=
/td></tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; padd=
ing: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>NASBA &=
amp; IRS Category of Study: Taxes</strong><br><br><strong>Level: Basic</str=
ong></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" h=
eight=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding:=
 10px 10px 10px 10px; font-size: 18px;"> <strong>Faculty: Vicki L. Mulak, E=
A, CFP=C2=AE</strong></td></tr><tr><td valign=3D"top" align=3D"center" bgco=
lor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calibri=
, serif; padding: 0px 10px; font-size: 18px; line-height: 30px;"><a href=3D=
"https://d38rqs2egh08o4.cloudfront.net/nuoroda/1aa5336acfc01666ef4fe16cd436=
c898/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px; background:=
#f05910; color:#ffffff; text-decoration:none; padding:3px; border-radius:5p=
x;" rel=3D"1aa5336acfc01666ef4fe16cd436c898"><b> =C2=A0=C2=A0 Register Now =
=C2=A0=C2=A0</b></a></td></tr><tr><td valign=3D"top" align=3D"center" bgcol=
or=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calibri,=
 serif; padding: 10px 10px 1px 10px; font-size: 18px; line-height: 30px;">U=
se <strong style=3D" font-size:18px;">DK20</strong> to get <strong style=3D=
" font-size:18px;">$20</strong> off. <br>For group discounts, please call <=
strong><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/7a541009665=
bc5637b628ad65f47bf6b/62222c08db20cc5940aa635f5f8651a1" target=3D"_blank" r=
el=3D"7a541009665bc5637b628ad65f47bf6b">1-800-223-8720</a></strong>.<br>Not=
 able to attend the live event? Buy DVD, Instant Download or Transcript.</t=
d></tr><tr><td align=3D"center" valign=3D"top" bgcolor=3D"#ffffff" style=3D=
"color: #003366; font-family: Calibri, serif; font-size: 11px; line-height:=
 15px; padding: 10px;"><hr><strong>Disclaimer:</strong> The content herein =
does not represent any association between IRS and Eli Financial LLC. IRS n=
either endorses any product of Eli Financial LLC nor warrants accuracy of t=
he content hereto.</td></tr></table><table cellpadding=3D"0" cellspacing=3D=
"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse=
; font-size: 11px; width: 600px; color: #003366;"><tr><td style=3D"color: #=
000000; font-family: Calibri, serif; background: #cecece; padding: 10px 0;"=
><strong>Reference No.:</strong> EMLT26AP<br><a href=3D"https://d38rqs2egh0=
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