Fundamentals of Tax Free Spinoffs

Continuing Education Credits
Click or touch a Credit for more information
CPA
2 CPE
CPD-IES8
2 Hours
CMA
2 CPE
CIA
2 CPE
CRMA
2 CPE

Certified Public Accountant

Continuing Education Credit:
2 CPE Credit
Field of Study:
Taxes
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
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Chartered Accountant (IES8 CPD)

Continuing Education Credit:
2 Hour
Field of Study:
Taxes
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.
More information about CPD-IES8 Hours
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Certified Management Accountant

Continuing Education Credit:
2 CPE Credit
Field of Study:
Taxes
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
More information about CMA CPE Credits
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Certified Internal Auditor

Continuing Education Credit:
2 CPE Credit
Field of Study:
Specific business topics such as finance and others
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.
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Certification in Risk Management Assurance

Continuing Education Credit:
2 CPE Credit
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
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Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Fundamentals of Tax Free Spinoffs4:51
  Non Tax Corporate Benefits of Tax Free Spinoffs4:51
  Pre-Spinoff Inter-Company Agreements9:57
  Adverse Tax Consequences If IRC Section not Satisfied8:06
  Requirements of IRC Section 355 for Tax Free Spinoffs16:02
  Favorable Tax Results If Spinoff Meets Requirements of IRC Section 3555:20
  Understanding The Anti-Morris Trust Rule For Tax Free Spinoffs10:38
  The Safe Harbor Exception to The Anti Morris Rules6:42
  Private Letter Rulings for Tax Free Spinoffs9:18
  Summary 3:15
CONTINUOUS PLAY
  Fundamentals of Tax Free Spinoffs1:10:58
SUPPORTING MATERIAL
  Slides: Fundamentals of Tax Free SpinoffsPDF
  Fundamentals of Tax Free Spinoffs Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam