Thank you for taking the time to explore the various educational content we have to offer. We know you’re busy, so to get the most out of your time, we’ve put together this syllabus which outlines the order in which to watch our videos and read our articles.

  1. Watch: What is Tax Concepts for Deal Professionals?
  2. Watch: M&A Tax Workstreams
  3. Watch: Choice of Entity and C-Corporations
    1. Read: “Choice of Entity”
  4. Watch: S-Corporations
    1. Read: “S Corporations: Advantages and Disadvantages”
  5. Watch: Partnerships
  6. Watch: Disregarded Entities
    1. Read: “Pros and Cons of Disregarded Entities in M&A and Beyond”
  7. Watch: LLCs and Check the Box Elections
  8. Watch: Recap on Tax Implications of Legal Entities
  9. Watch: Asset vs Stock Deals
    1. Read: “Asset Sales vs. Stock Sales”
  10. Watch: Gross-Up Payments
  11. Watch: Purchase Price Allocation
  12. Watch: Blocker Corporations
  13. Watch: Corporate Distributions
    1. Read: “The Impact of Distributions on Corporations”
  14. Watch: Tax Consequences of Distributions [Also talked about the Nimble Dividend Rule]
  15. Watch: Nimble Dividend Rule
  16. Watch: Withholding Taxes
  17. Watch: Shareholder Loans
  18. Watch: FIRPTA
  19. Watch: FIRPTA Planning
  20. Watch: Net Operating Loss Limitations (Section 382)
  21. Watch: 338(h)(10) Election Example
  22. Watch: S-Corp Restructurings
    1. Read: “Alphabet Soup: When S-corporations Meet F Reorganizations”
  23. Watch: Partnership Tax Distributions
  24. Watch: Anti-Churning Rules
  25. Watch: 163(j) Planning
  26. Watch: Deferred Revenue and Cash in Foreign Subs
  27. Watch: Cash Basis Method of Accounting Traps
  28. Watch: Earn-outs
  29. Read: “Reverse Cash Mergers & Reverse Triangular Mergers”
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