Cracking Open the Shell: How S Corp Asset Sales Actually Work
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Cracking Open the Shell: How S Corp Asset Sales Actually Work
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A buyer who wants a business but not its liabilities will often buy the assets instead of the stock, and that one decision reshapes how the entire deal gets reported. This episode breaks down the S corporation asset sale from the ground up: allocating the purchase price across seven asset classes using the residual method under Section 1060, reporting it on Form 8594, and handling goodwill and other Section 197 intangibles. It also covers why each asset's character drives the gain that passes through to shareholders, and what documentation has to be locked down before you prepare a single return.
- (00:00) - Stock vs Asset Sales
- (03:32) - Course Goals Overview
- (06:04) - Lighthouse Example Setup
- (13:16) - Why Buyers Prefer Assets
- (16:29) - Section 1060 Basics
- (25:36) - Residual Method Classes
- (32:17) - Goodwill and Going Concern
- (40:45) - Personal Goodwill Cases
- (42:57) - Form 8594 Reporting
- (47:53) - Elections 338 and 336
- (50:08) - Due Diligence Checklist
- (53:18) - Workflow and Wrap Up
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This podcast is a production of Earmark Media