F Reorganization Overview and Planning
Sample §338(h)(10) Language Included - Recorded 5/29/25
The tax law allows for tax-free corporate reorganizations in certain circumstances. One common type of reorganization is an F reorganization. This course will review what qualifies as an F reorganization, the tax outcomes of an F reorganization, and how F reorganizations can be used in a merger and acquisition transaction.
Learning Objectives
- Identify how a transaction can be structured as an F reorganization.
- State the benefits and drawbacks of an F reorganization.
- Compare and contrast the consequences of a business asset sale versus a business stock sale.
- Describe the consequences of the §338(h)(10) and §336(e) elections in a merger and acquisition transaction.
Education Information
IRS Program Number: NMVBP-T-00300-25-S
Credit hours: 2 NASBA CPE / 2 IRS CE
Prerequisite: Knowledge of corporation taxation principles
Advanced Preparation: None
Program Level: Advanced
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Ryan Reichert, EA, CFP® Click here to learn more about the instructor.
Refund Policy
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