Course ID: MARI

Mergers and Acquisitions – Complete Guide to Relevant Issues

Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization.

Learning Objectives

Upon completion of this course participants will be able to:

  • Differentiate issues related to asset acquisitions and stock acquisitions
  • Explain various elections (such as IRC Sections 336 and 338)
  • Describe mixed entity transactions

Major Topics
  • Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
  • What happens in an asset acquisition
  • What happens in a stock or equity acquisition
  • 338 and 336 elections
  • Basics of 382
  • Basics of 280G
  • Earnouts and contingent payments
  • Assumed liabilities
  • Acquired reserves
  • Acquired deferred revenue
  • Treatment of transaction costs
  • Basics of mixed entity transactions, examples such as:
    • C-Corp buys an interest in a partnership
    • C-Corp buys an S-Corp
    • C-Corp buys an interest in an LLC (lots of possibilities here)
    • S-Corp buys a partnership
    • S-Corp buys a C-Corp
    • S-Corp buys an interest in an LLC
    • Partnership acquisitions of various entity types
  • Very basic overview of tax-free re-organizations
  • High level overview of entity formations
  • High level overview of entity liquidations or terminations

Advanced Preparations


Who Should Attend

Designed for CPAs with three to five years of experience with mergers and acquisitions.

Fields of Study


At least three years experience in mergers and acquisitions

Business Learning Institute

CPE Credits


This course is available for your group as:


Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.

Or, contact BLI: or
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