Section 338 and 336 Elections</= title><style>body {margin: 10px 0; padding: 0 10px; background: #cecece; fo= nt-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: 15px 10px 10px 10px; bor= der-bottom: 2px solid #07456b;">Section 338 and 336 Elections= </td></tr><tr><td align=3D"center" style=3D"color: #ffffff; font-fa= mily: Calibri, serif; background: #07456b; font-size: 25px; padding: 10px; = border-bottom: 2px solid #07456b;">NASBA = 4.0 for CPAs and IRS 4.0 for EAs</td></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: 2= 5px; font-size: 18px;">Live Webinar | Fri, December 15, 2017= | 240 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT</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:= 0 10px 10px 10px; font-size: 18px; line-height: 35px;"><a href=3D"https://= d38rqs2egh08o4.cloudfront.net/nuoroda/52081a828174a2b6010dc0ea85a9e370/6222= 2c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; = color:#ffffff; text-decoration:none; padding:3px; border-radius:5px;" rel= =3D"52081a828174a2b6010dc0ea85a9e370"> =C2=A0=C2=A0 Read More =C2=A0=C2= =A0</a></td></tr><tr><td style=3D"color: #003366; font-family: Calibri,= serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><st= rong>Learn About the Appropriate Section 338 and 336 Elections for Differen= t Client Scenarios Can a buyer acquire a target corporation= 's stock for legal purposes but acquire its assets for tax purposes, result= ing in a stepped-up basis in the target corporation's assets? Fortunately, = the answer is yes, when one of the two section 338 elections is made! Simil= arly, the section 336(e) election can be advantageous for stock transfers t= o non-corporate purchasers. But how and when can you use the elections when= the stock is being purchased or disposed of?</td></tr><tr><td style=3D"col= or: #003366; font-family: Calibri, serif; padding: 10px 15px; margin: 0px;"= bgcolor=3D"#ffffff">Join this session with expert speaker Vicki Mu= lak, EA, CFP=C2=AE who will discuss sections 338(g), section 338(h= )(10) and section 336(e) and the elections allowed by these three sections = of the Internal Revenue Code. She will address all three elections, how the= se elections are made, and which elections are appropriate for which client= scenario, through the use of practical hypothetical scenarios. By attendin= g this session, you will learn to recognize how "old target" and "new targe= t" are treated for tax purposes with each of the three elections. You will = also learn to calculate the basis of assets that result from the election f= or the purchaser and calculate the gain to the seller.</td></tr><tr><td sty= le=3D"color: #003366; font-family: Calibri, serif; padding: 15px 15px 0px 1= 5px; margin: 0px;" bgcolor=3D"#ffffff">Session Highlights<= ul><li>Understand how each section 338 election functions in a sale of stoc= k</li><li>Learn to calculate the aggregate deemed sale price (ADSP) and the= adjusted grossed-up basis (AGUB)</li><li>Learn to calculate the aggregate = deemed asset disposition price (ADADP) for 336(e) elections</li><li>Learn t= o properly complete IRS election Form 8023 and asset allocation Form 8883</= li><li>Develop competency in recognition of transactions suitable to each e= lection</li></ul></td></tr><tr><td style=3D"color: #003366; font-family: Ca= libri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#fffff= f">NASBA & IRS Category of Study: Taxes <strong= >Level: Basic</td></tr><tr><td valign=3D"top" align=3D"center" bgc= olor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calibr= i, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> Faculty:= Vicki L. Mulak, EA, CFP=C2=AE</td></tr><tr><td valign=3D"top" ali= gn=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; fo= nt-family: Calibri, serif; padding: 0px 10px; font-size: 18px; line-height:= 30px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/7913a7abd3= aab5444ea16ee9996f0d92/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size= :20px; background:#f05910; color:#ffffff; text-decoration:none; padding:3px= ; border-radius:5px;" rel=3D"7913a7abd3aab5444ea16ee9996f0d92"> =C2=A0= =C2=A0 Register Now =C2=A0=C2=A0</a></td></tr><tr><td valign=3D"top" al= ign=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; f= ont-family: Calibri, serif; padding: 10px 10px 1px 10px; font-size: 18px; l= ine-height: 30px;">Use DK20 to = get $20 off. For group disc= ounts, please call <a href=3D"https://d38rqs2egh08o4.cloudfront.net= /nuoroda/b0c8cb34f19b0bf82c82c677269c4a52/62222c08db20cc5940aa635f5f8651a1"= target=3D"_blank" rel=3D"b0c8cb34f19b0bf82c82c677269c4a52">1-800-223-8720<= /a>. Not able to attend the live event? Buy DVD, Instant Downlo= ad or Transcript.</td></tr><tr><td align=3D"center" valign=3D"top" bgcolor= =3D"#ffffff" style=3D"color: #003366; font-family: Calibri, serif; font-siz= e: 11px; line-height: 15px; padding: 10px;"><hr>Disclaimer:</strong= > The content herein does not represent any association between IRS and Eli= Financial LLC. IRS neither endorses any product of Eli Financial LLC nor w= arrants accuracy of the content hereto.</td></tr></table><table cellpadding= =3D"0" cellspacing=3D"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"bord= er-collapse: collapse; font-size: 11px; width: 600px; color: #003366;"><tr>= <td style=3D"color: #000000; font-family: Calibri, serif; background: #cece= ce; padding: 10px 0;">Reference No.: EMLT2709</td></tr></t= able>= We hope you found this message to be useful. If you don't wish to receiv= e any further communication, please click the unsubscribe link below. Your request will be processed within 10 days. This is an advertisement. <b= r>Eli Financial | 2222 Sedwick Rd, Durham NC 27713 | 1-800-223-8720 Thi= s message has been sent by Eli Financial.<img src=3D"https://d38= rqs2egh08o4.cloudfront.net/campaigns/register_open/4de47c85145003c4ffbe4bb0= cdf7acf9" width=3D"1" height=3D"1" border=3D"0" alt=3D"" style=3D"height:1p= x !important;width:1px !important;border-width:0 !important;margin-top:0 !i= mportant;margin-bottom:0 !important;margin-right:0 !important;margin-left:0= !important;padding-top:0 !important;padding-bottom:0 !important;padding-ri= ght:0 !important;padding-left:0 !important;outline-style:none;text-decorati= on:none;display:block;"></body><img src=3D"https://d38rqs2egh08o4.cloudfron= t.net/campaigns/register_open/4de47c85145003c4ffbe4bb0cdf7acf9" width=3D"1"= height=3D"1" border=3D"0" alt=3D"" style=3D"height:1px !important;width:1p= x !important;border-width:0 !important;margin-top:0 !important;margin-botto= m:0 !important;margin-right:0 !important;margin-left:0 !important;padding-t= op:0 !important;padding-bottom:0 !important;padding-right:0 !important;padd= ing-left:0 !important;outline-style:none;text-decoration:none;display:block= ;"></html><html><center><a href=3D"https://d38rqs2egh08o4.cloudfront.net/re= cipients/unsubscribe/4de47c85145003c4ffbe4bb0cdf7acf9">Click here to Unsubs= cribe</a></center></html> ------=_Part_16081056

Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id +KLaApQ4IVqxZwAAInt2oQ ; Fri, 01 Dec 2017 03:10:12 -0800 Return-path: Envelope-to: bruce@transocean.com Delivery-date: Fri, 01 Dec 2017 03:10:12 -0800 Received: from 1fc1c598.sendfusion.eu ([31.193.197.152]:55544) by vps.transocean.com with esmtp (Exim 4.89) (envelope-from ) id 1eKjCd-0006rh-KC for bruce@transocean.com; Fri, 01 Dec 2017 03:10:11 -0800 DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; s=key1; d=sendfusion.com; h=From:To:Message-ID:Subject:MIME-Version:Content-Type:List-Unsubscribe:Date; bh=6NyqRQtmPfqKETRtZ0RREqqsFRE=; b=r7OD5l1+9wnvH1oSQ/RZQAKQU4VkeTPcgwJqGJ5IlT8Oa/wgzo9/jP6VNHiqYh7HOagPvxCgpfPf TRothj9k++bsk6KX//0BeCVOytXhrsrwk6msomRMydtgQ4cV9FxV1C4V5HU+hde86CezK+kY4/JT G1V8aRkRzEYJpGIl6Lg= From: Section 338 and 336 Elections To: bruce@transocean.com Message-ID: <4de47c85145003c4ffbe4bb0cdf7acf9.1512126472747.newsletter@synergia.data.lt> Subject: Different Scenarios for Section 338 and 336 Elections MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_16081056_2043121411.1512126472747" Precedence: bulk Feedback-ID: 2730:48832:campaign:SenderNET X-Sender-ID: 4de47c85145003c4ffbe4bb0cdf7acf9 List-Unsubscribe: , Date: Fri, 1 Dec 2017 13:07:52 +0200 X-Spam-Status: No, score=1.3 X-Spam-Score: 13 X-Spam-Bar: + X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Section 338 and 336 Elections Section 338 and 336 Elections NASBA 4.0 for CPAs and IRS 4.0 for EAs Live Webinar | Fri, December 15, 2017 | 240 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT Read More Learn About the Appropriate Section 338 and 336 Elections for Different Client Scenarios [...] Content analysis details: (1.3 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail domains are different 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: sendfusion.com] -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_MESSAGE BODY: HTML included in message -0.5 BAYES_05 BODY: Bayes spam probability is 1 to 5% [score: 0.0221] 0.8 MPART_ALT_DIFF BODY: HTML and text parts are different 0.4 MIME_HTML_MOSTLY BODY: Multipart message mostly text/html MIME 0.6 KAM_ADVERT2 RAW: This is probably an unwanted commercial email... -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid X-Spam-Flag: NO ------=_Part_16081056_2043121411.1512126472747 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 7bit ------=_Part_16081056_2043121411.1512126472747 Content-Type: text/html;charset=UTF-8 Content-Transfer-Encoding: quoted-printable Section 338 and 336 Elections</= title><style>body {margin: 10px 0; padding: 0 10px; background: #cecece; fo= nt-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: 15px 10px 10px 10px; bor= der-bottom: 2px solid #07456b;">Section 338 and 336 Elections= </td></tr><tr><td align=3D"center" style=3D"color: #ffffff; font-fa= mily: Calibri, serif; background: #07456b; font-size: 25px; padding: 10px; = border-bottom: 2px solid #07456b;">NASBA = 4.0 for CPAs and IRS 4.0 for EAs</td></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: 2= 5px; font-size: 18px;">Live Webinar | Fri, December 15, 2017= | 240 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT</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:= 0 10px 10px 10px; font-size: 18px; line-height: 35px;"><a href=3D"https://= d38rqs2egh08o4.cloudfront.net/nuoroda/52081a828174a2b6010dc0ea85a9e370/6222= 2c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; = color:#ffffff; text-decoration:none; padding:3px; border-radius:5px;" rel= =3D"52081a828174a2b6010dc0ea85a9e370"> =C2=A0=C2=A0 Read More =C2=A0=C2= =A0</a></td></tr><tr><td style=3D"color: #003366; font-family: Calibri,= serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><st= rong>Learn About the Appropriate Section 338 and 336 Elections for Differen= t Client Scenarios Can a buyer acquire a target corporation= 's stock for legal purposes but acquire its assets for tax purposes, result= ing in a stepped-up basis in the target corporation's assets? Fortunately, = the answer is yes, when one of the two section 338 elections is made! Simil= arly, the section 336(e) election can be advantageous for stock transfers t= o non-corporate purchasers. But how and when can you use the elections when= the stock is being purchased or disposed of?</td></tr><tr><td style=3D"col= or: #003366; font-family: Calibri, serif; padding: 10px 15px; margin: 0px;"= bgcolor=3D"#ffffff">Join this session with expert speaker Vicki Mu= lak, EA, CFP=C2=AE who will discuss sections 338(g), section 338(h= )(10) and section 336(e) and the elections allowed by these three sections = of the Internal Revenue Code. She will address all three elections, how the= se elections are made, and which elections are appropriate for which client= scenario, through the use of practical hypothetical scenarios. By attendin= g this session, you will learn to recognize how "old target" and "new targe= t" are treated for tax purposes with each of the three elections. You will = also learn to calculate the basis of assets that result from the election f= or the purchaser and calculate the gain to the seller.</td></tr><tr><td sty= le=3D"color: #003366; font-family: Calibri, serif; padding: 15px 15px 0px 1= 5px; margin: 0px;" bgcolor=3D"#ffffff">Session Highlights<= ul><li>Understand how each section 338 election functions in a sale of stoc= k</li><li>Learn to calculate the aggregate deemed sale price (ADSP) and the= adjusted grossed-up basis (AGUB)</li><li>Learn to calculate the aggregate = deemed asset disposition price (ADADP) for 336(e) elections</li><li>Learn t= o properly complete IRS election Form 8023 and asset allocation Form 8883</= li><li>Develop competency in recognition of transactions suitable to each e= lection</li></ul></td></tr><tr><td style=3D"color: #003366; font-family: Ca= libri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#fffff= f">NASBA & IRS Category of Study: Taxes <strong= >Level: Basic</td></tr><tr><td valign=3D"top" align=3D"center" bgc= olor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calibr= i, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> Faculty:= Vicki L. Mulak, EA, CFP=C2=AE</td></tr><tr><td valign=3D"top" ali= gn=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; fo= nt-family: Calibri, serif; padding: 0px 10px; font-size: 18px; line-height:= 30px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/7913a7abd3= aab5444ea16ee9996f0d92/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size= :20px; background:#f05910; color:#ffffff; text-decoration:none; padding:3px= ; border-radius:5px;" rel=3D"7913a7abd3aab5444ea16ee9996f0d92"> =C2=A0= =C2=A0 Register Now =C2=A0=C2=A0</a></td></tr><tr><td valign=3D"top" al= ign=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; f= ont-family: Calibri, serif; padding: 10px 10px 1px 10px; font-size: 18px; l= ine-height: 30px;">Use DK20 to = get $20 off. For group disc= ounts, please call <a href=3D"https://d38rqs2egh08o4.cloudfront.net= /nuoroda/b0c8cb34f19b0bf82c82c677269c4a52/62222c08db20cc5940aa635f5f8651a1"= target=3D"_blank" rel=3D"b0c8cb34f19b0bf82c82c677269c4a52">1-800-223-8720<= /a>. Not able to attend the live event? Buy DVD, Instant Downlo= ad or Transcript.</td></tr><tr><td align=3D"center" valign=3D"top" bgcolor= =3D"#ffffff" style=3D"color: #003366; font-family: Calibri, serif; font-siz= e: 11px; line-height: 15px; padding: 10px;"><hr>Disclaimer:</strong= > The content herein does not represent any association between IRS and Eli= Financial LLC. IRS neither endorses any product of Eli Financial LLC nor w= arrants accuracy of the content hereto.</td></tr></table><table cellpadding= =3D"0" cellspacing=3D"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"bord= er-collapse: collapse; font-size: 11px; width: 600px; color: #003366;"><tr>= <td style=3D"color: #000000; font-family: Calibri, serif; background: #cece= ce; padding: 10px 0;">Reference No.: EMLT2709</td></tr></t= able>= We hope you found this message to be useful. If you don't wish to receiv= e any further communication, please click the unsubscribe link below. Your request will be processed within 10 days. This is an advertisement. <b= r>Eli Financial | 2222 Sedwick Rd, Durham NC 27713 | 1-800-223-8720 Thi= s message has been sent by Eli Financial.<img src=3D"https://d38= rqs2egh08o4.cloudfront.net/campaigns/register_open/4de47c85145003c4ffbe4bb0= cdf7acf9" width=3D"1" height=3D"1" border=3D"0" alt=3D"" style=3D"height:1p= x !important;width:1px !important;border-width:0 !important;margin-top:0 !i= mportant;margin-bottom:0 !important;margin-right:0 !important;margin-left:0= !important;padding-top:0 !important;padding-bottom:0 !important;padding-ri= ght:0 !important;padding-left:0 !important;outline-style:none;text-decorati= on:none;display:block;"></body><img src=3D"https://d38rqs2egh08o4.cloudfron= t.net/campaigns/register_open/4de47c85145003c4ffbe4bb0cdf7acf9" width=3D"1"= height=3D"1" border=3D"0" alt=3D"" style=3D"height:1px !important;width:1p= x !important;border-width:0 !important;margin-top:0 !important;margin-botto= m:0 !important;margin-right:0 !important;margin-left:0 !important;padding-t= op:0 !important;padding-bottom:0 !important;padding-right:0 !important;padd= ing-left:0 !important;outline-style:none;text-decoration:none;display:block= ;"></html><html><center><a href=3D"https://d38rqs2egh08o4.cloudfront.net/re= cipients/unsubscribe/4de47c85145003c4ffbe4bb0cdf7acf9">Click here to Unsubs= cribe</a></center></html> ------=_Part_16081056_2043121411.1512126472747--