SECTION 338 – HOW CAN THAT IMPACT DEAL STRUCTURE & OVERVIEW OF THE POTENTIAL SUNSET OF THE CURRENT TAX REGIME
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This presentation delves into the intricacies of Section 338 of the Internal Revenue Code and its profound implications on deal structures in mergers and acquisitions (M&A). Section 338 elections offer a strategic avenue for buyers and sellers to optimize the tax efficiency of a transaction, influencing various aspects of deal structuring.
Learning Objectives:
- Understand Section 338
- Understand how it can Optimize Deal Structure
- Understand the Due Diligence Considerations of Section 338
About the Presenter:
Hear from industry expert, B. Charles Sellari, CPA, MTAX, Principal, Divine, Blalock, Martin, Sellari.
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Who Should Attend?
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Valuation Analysts
Valuation is both a billable engagement AND an opportunity to provide owners some perspective on how to accelerate value drivers (and deal with value killers). Use exit planning to make that valuation into a longer term value acceleration engagement.
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Financial Advisors
One of the critical ‘legs of the stool’ is personal financing planning. An owner must have a strong financial plan & contingency plan post-transition to enable them to thrive in the next act of the lives personally and financially. Exit planning brings this future mindset into the present. Exit is now.
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Wealth Managers
You’re a skilled relationship person. Being entangled into your clients’ professional lives matters as you build a strategy to manage their wealth upon them harvesting it from their business. Exit planning allows you to build a deeper relationship with your client, expands your COI network, while giving you an early seat at table well before the liquidity event.
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CPAs/Accountants
Owners participating in the State of Owner Readiness research continue to indicate that you are the No. 1 "Most Trusted Advisor." You are a natural fit to lead the exit planning team and deepen your relationship (and retention) of next generation owners.
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Attorneys
You have close relationships with clients, and can benefit from being the first advisor to introduce the idea of exit planning.
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Mergers & Acquisition Advisors
Proper exit planning causes less deals to fall through at the last minute. Connect with CEPAs to build your healthy deal flow network.
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Insurance Professionals
Exit planning addresses the 5 D's. So do you. Approach the risk conversation differently with exit planning.
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Strategic Consultants
One of the most critical roles in exit planning is building transferable value. Strategic consultants have the ability to expand options and drive rapid business value that affect performance today.
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Estate Planners
Exit planning is a natural fit for estate planners who want to operate more holistically with their owner clients.
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Investment Bankers
Only 2 of every 10 businesses that come to market actually sell. Learn how exit planning can bring attractive AND ready business to your purview.
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Other Professional Advisors
Regardless of your unique specialty, there is seat at the exit planning table for you. Learn more at www.EarnCEPA.com.
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Family Business Advisors
More than 50% of lower middle market business owners would prefer to transition to the next generation. Help them succeed with exit planning strategies.
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Commercial Lenders
One of the best relationships a business owner makes is with their banker. How can you help your corporate clients think about the future and ensure financial continuity? Answer: exit planning.
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Professional Advisors
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Members of Family Business Boards
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Private Business Owners
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Business Owners
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Other Business Professionals
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Business Consultants
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Business Owners & Their Trusted Advisors
EXIT PLANNING IS GOOD BUSINESS STRATEGY
The Exit Planning Institute, provides Financial Advisors, Accountants, Consultants, and other advisors of business owners with the critical education to differentiate themselves and add value to their existing client relationships through a credential, conference, courses, and content. Download the CEPA brochure for more information.
ABOUT THE PRESENTER
Meet Charlie Sellari:
CPA, MTAX | Principal since 2019
Charlie has worked in public accounting since graduating from UCF in 2004. He joined the Firm in 2005 and has distinguished himself through the use of advanced tax planning techniques and outside the box thinking.
He actively provides a wide range of tax planning and business consulting services for his clients. His clients include foreign companies, foreign investors, real estate developers and investors, as well as closely held companies and high net worth individuals.
His relationship with his clients allows him to not only be a friend but also a trusted advisor. He takes pride in helping his clients through all phases of the business/life cycle in order to help them realize and ultimately achieve their goals.
Certifications:
- Certified in Florida in 2009
Affiliations:
- Member of the American Institute of Certified Public Accountants (AICPA)
- Member of the Florida Institute of Certified Public Accountants (FICPA)
Education
Bachelor’s Degree in Business Administration
University of Central Florida
Orlando, Florida | 2004
Masters of Taxation degree
Nova University
Florida | 2008