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An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners.For more information, see Partnership Distributions in Publication 541, Partnerships and Property Exchanged for Stock in Publication 542, Corporations.Therefore, the double tax cost to the seller’s shareholders will usually mean that the seller will prefer a stock deal to an asset deal.The converse is true for the buyer who, in a taxable sale of assets, acquires the assets comprising the business with a basis equal to the price paid (including any liabilities assumed). An LLC that is not automatically classified as a corporation and does not File Form 8832 will be classified, for Federal tax purposes under the default rules.The domestic default classification depends on whether there is one member or more than one member – An individual owner of a single-member disregarded LLC that operates a trade or business is subject to the tax on net earnings from self employment in the same manner as a sole proprietorship.

And upon the target corporation’s distribution of the after-tax sales proceeds of .4 million to its shareholders in liquidation, the shareholder recognizes .2 million in gain on the distribution (.4 million liquidating proceeds less 0,000 stock basis).

If, however, this transaction is structured as a stock deal with the shareholder selling his stock in the target corporation for million, the shareholder pays a tax of

And upon the target corporation’s distribution of the after-tax sales proceeds of $3.4 million to its shareholders in liquidation, the shareholder recognizes $3.2 million in gain on the distribution ($3.4 million liquidating proceeds less $200,000 stock basis).

If, however, this transaction is structured as a stock deal with the shareholder selling his stock in the target corporation for $5 million, the shareholder pays a tax of $1.2 million and thus nets $3.8 million in after-tax sales proceeds on a $5 million sale of stock.

In other words, the shareholder nets $1.2 million more by selling his stock in the target corporation rather than causing the target corporation to sell its assets and to then liquidate.

For example, if the above transaction is structured as an asset deal, the buyer gets a stepped-up, fair market value, basis for the assets equal to $5 million, and will therefore get higher depreciation and amortization deductions than the target corporation was enjoying.

Conversely, in a stock deal, the basis of the assets to the buyer after the sale generally remains the same as it was before the sale.

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And upon the target corporation’s distribution of the after-tax sales proceeds of $3.4 million to its shareholders in liquidation, the shareholder recognizes $3.2 million in gain on the distribution ($3.4 million liquidating proceeds less $200,000 stock basis).If, however, this transaction is structured as a stock deal with the shareholder selling his stock in the target corporation for $5 million, the shareholder pays a tax of $1.2 million and thus nets $3.8 million in after-tax sales proceeds on a $5 million sale of stock.In other words, the shareholder nets $1.2 million more by selling his stock in the target corporation rather than causing the target corporation to sell its assets and to then liquidate.For example, if the above transaction is structured as an asset deal, the buyer gets a stepped-up, fair market value, basis for the assets equal to $5 million, and will therefore get higher depreciation and amortization deductions than the target corporation was enjoying.Conversely, in a stock deal, the basis of the assets to the buyer after the sale generally remains the same as it was before the sale.

.2 million and thus nets .8 million in after-tax sales proceeds on a million sale of stock.

In other words, the shareholder nets

And upon the target corporation’s distribution of the after-tax sales proceeds of $3.4 million to its shareholders in liquidation, the shareholder recognizes $3.2 million in gain on the distribution ($3.4 million liquidating proceeds less $200,000 stock basis).

If, however, this transaction is structured as a stock deal with the shareholder selling his stock in the target corporation for $5 million, the shareholder pays a tax of $1.2 million and thus nets $3.8 million in after-tax sales proceeds on a $5 million sale of stock.

In other words, the shareholder nets $1.2 million more by selling his stock in the target corporation rather than causing the target corporation to sell its assets and to then liquidate.

For example, if the above transaction is structured as an asset deal, the buyer gets a stepped-up, fair market value, basis for the assets equal to $5 million, and will therefore get higher depreciation and amortization deductions than the target corporation was enjoying.

Conversely, in a stock deal, the basis of the assets to the buyer after the sale generally remains the same as it was before the sale.

||

And upon the target corporation’s distribution of the after-tax sales proceeds of $3.4 million to its shareholders in liquidation, the shareholder recognizes $3.2 million in gain on the distribution ($3.4 million liquidating proceeds less $200,000 stock basis).If, however, this transaction is structured as a stock deal with the shareholder selling his stock in the target corporation for $5 million, the shareholder pays a tax of $1.2 million and thus nets $3.8 million in after-tax sales proceeds on a $5 million sale of stock.In other words, the shareholder nets $1.2 million more by selling his stock in the target corporation rather than causing the target corporation to sell its assets and to then liquidate.For example, if the above transaction is structured as an asset deal, the buyer gets a stepped-up, fair market value, basis for the assets equal to $5 million, and will therefore get higher depreciation and amortization deductions than the target corporation was enjoying.Conversely, in a stock deal, the basis of the assets to the buyer after the sale generally remains the same as it was before the sale.

.2 million more by selling his stock in the target corporation rather than causing the target corporation to sell its assets and to then liquidate.

For example, if the above transaction is structured as an asset deal, the buyer gets a stepped-up, fair market value, basis for the assets equal to million, and will therefore get higher depreciation and amortization deductions than the target corporation was enjoying.

Conversely, in a stock deal, the basis of the assets to the buyer after the sale generally remains the same as it was before the sale.

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