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From: Business Entity Dissolution <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <e134f13986ff584585c46ded36fc986b.1514374401274.newsletter@synergia.data.lt>
Subject: Managing Your Client's Business Entity Dissolution
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 Content preview:  Managing Your Client's Business Entity Dissolution Back on
    Popular Demand Managing Your Client's Business Entity Dissolution NASBA 4.0
    for CPAs and IRS 4.0 for EAs On Demand Webinar | Fri, December 29, 2017 |
    240 minutes Available All Day 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)
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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:=
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<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:26px; line-height:3=
6px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche=
t MS', Verdana, sans-serif"><em>Back on Popular Demand</em></font></td></tr=
><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, se=
rif; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10px; bo=
rder-bottom: 2px solid #07456b;"><font style=3D"font-size:42px; line-height=
:52px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuc=
het MS', Verdana, sans-serif"><strong>Managing Your Client's Business Entit=
y Dissolution</strong></font> </td></tr><tr><td align=3D"center" style=3D"c=
olor: #ffffff; font-family: Calibri, serif; background: #07456b; font-size:=
 25px; padding: 10px; border-bottom: 2px solid #07456b;"><font style=3D"fon=
t-size:23px"><u>NASBA 4.0 for CPAs and IRS 4.0 for EAs</u></font></td></tr>=
<tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" s=
tyle=3D"color: #003366; font-family: Calibri, serif; padding: 10px 10px 10p=
x 10px; line-height: 25px; font-size: 18px;"><strong>On Demand Webinar | <u=
>Fri, December 29, 2017</u> | 240 minutes<br>Available All Day</strong></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: 0 10px =
10px 10px; font-size: 18px; line-height: 35px;"><a href=3D"https://d38rqs2e=
gh08o4.cloudfront.net/nuoroda/045713ab243f5dfe2b8d5797589a9128/62222c08db20=
cc5940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#f=
fffff; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"045713=
ab243f5dfe2b8d5797589a9128"><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; pad=
ding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Manage=
 Client Liquidation Distributions in C Corp, S Corp and Partnership Scenari=
os</strong><br><br>Liquidation and the ultimate dissolution of a client's b=
usiness entity can be a significant task for any tax practitioner. It could=
 be precipitated by your client profitably selling the assets of the entity=
 or the entity's unit of ownership, or it could involve an entity with a fa=
iled activity, where the client has lost interest and moved on to other bus=
iness opportunities. In either case, tax practitioners may find themselves =
handling the dissolution details with less than stellar cooperation from th=
e client.</td></tr><tr><td style=3D"color: #003366; font-family: Calibri, s=
erif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">This session wi=
th taxation expert <strong>Vicki L. Mulak, EA, CFP=C2=AE</strong>, will pre=
sent the tools necessary to assist you in handling a business entity's diss=
olution in either scenario. Vicki will discuss the dissolution details for =
C corporations, S corporations, LLCs filing as partnerships, and LLCs filin=
g as corporations. You will learn specifically about Internal Revenue Code =
(IRC) Sections 1202 and 1244. Vicki will provide helpful examples of common=
 scenarios with calculations and completed tax forms.</td></tr><tr><td styl=
e=3D"color: #003366; font-family: Calibri, serif; padding: 15px 15px 0px 15=
px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Session Highlights</strong><u=
l><li>Increase competency with the liquidation and dissolution details of e=
ach business entity type</li><li>Learn how various IRC sections, such as Se=
ctions 1202 and 1244, impact liquidation profits and losses</li><li>Gain ex=
pertise in special forms involved in dissolutions</li><li>Learn how to trea=
t the sale of "customer intangibles" like "goodwill"</li><li>Learn how the =
net investment income tax (NIIT) applies to sales of interests in flow-thro=
ugh entities</li></ul></td></tr><tr><td style=3D"color: #003366; font-famil=
y: Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#=
ffffff"><strong>NASBA &amp; IRS Category of Study: Taxes</strong><br><br><s=
trong>Level: Basic</strong></td></tr><tr><td valign=3D"top" align=3D"center=
" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: C=
alibri, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> <strong>Fac=
ulty: Vicki L. Mulak, EA, CFP=C2=AE</strong></td></tr><tr><td valign=3D"top=
" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #00336=
6; font-family: Calibri, serif; padding: 0px 10px; font-size: 18px; line-he=
ight: 30px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/41f6a=
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g:3px; border-radius:5px;" rel=3D"41f6a8509f2f6eb3394486ed18c49387"><b> =C2=
=A0=C2=A0 Register Now =C2=A0=C2=A0</b></a></td></tr><tr><td valign=3D"top"=
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; font-family: Calibri, serif; padding: 10px 10px 1px 10px; font-size: 18px=
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rel=3D"557c2426df9ed1202b2b73a95a24302e">1-800-223-8720</a></strong>.</td><=
/tr><tr><td align=3D"center" valign=3D"top" bgcolor=3D"#ffffff" style=3D"co=
lor: #003366; font-family: Calibri, serif; font-size: 11px; line-height: 15=
px; padding: 10px;"><hr><strong>Disclaimer:</strong> The content herein doe=
s not represent any association between IRS and Eli Financial LLC. IRS neit=
her endorses any product of Eli Financial LLC nor warrants accuracy of the =
content hereto.</td></tr></table><table cellpadding=3D"0" cellspacing=3D"0"=
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ont-size: 11px; width: 600px; color: #003366;"><tr><td style=3D"color: #000=
000; font-family: Calibri, serif; background: #cecece; padding: 10px 0;"><s=
trong>Reference No.:</strong> EMLT26AQ</td></tr></table><p align=3D"center"=
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