Navigating Ownership Sales in Pass-Through Entities: Key Considerations and Strategies.
When selling an ownership interest in a pass-through entity, it may be difficult to determine exactly what is being sold. Is the owner selling their share of the entity's assets, or are they selling just the ownership interest? When do look-through provisions come into play? Is there an advantage to structuring a sale as a liquidation rather than selling the ownership interest?
In this course, we will focus on these questions and many more, so that you can be well-prepared the next time a client is looking to sell their business!
Topic Areas
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Who should attend?
Tax practitioners and financial advisors with small business clients.
CPA, CFP, CLU, CPCU, MST, MBA
David Peters is the Founder and Owner of Peters Professional Education in Richmond, VA. He is registered with the U.S. Securities and Exchange Commission (SEC) as an Investment Advisor Representative (IAR) with Peters Financial LLC. He brings over 20 years of experience in financial services, including three years in the hedge fund industry and six years in insurance. David was the first Chief Financial Officer of Compare.com, where he served for more than three years. He holds four master’s degrees, contributes frequently to professional publications, and is a nationally recognized CPE instructor and discussion leader for Surgent seminars and a former instructor for Don Farmer. David received the AICPA Outstanding Facilitator Award in 2021, 2023, and 2024 as well as Surgent's Outstanding Discussion Leader awards in 2019 and 2022. He also co-authored the Virginia CPA Ethics course in 2018, 2019, and 2020, which is a requirement for all CPAs licensed in Virginia. Through Peters Professional Education, David is the author and instructor for over 125 recorded on-demand CPE courses and leads private trainings, in-person tax seminars, and quarterly live tax update webinars. His areas of instruction include accounting, finance, insurance, financial planning, and ethics, and he regularly teaches professionals across the United States.
