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Live Webcast Replay

Crucial Tax Topics 2021-2022 with Art Werner - Mergers and Acquisitions: Complete Guide to Relevant Issues

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax
Arthur Werner
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.



Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization.

Basic Course Information

Major Subjects
  • Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
  • What happens in an asset acquisition
  • What happens in a stock or equity acquisition
  • 338 and 336 elections
  • Basics of 382
  • Basics of 280G
  • Earnouts and contingent payments
  • Assumed liabilities
  • Acquired reserves
  • Acquired deferred revenue
  • Treatment of transaction costs
  • Basics of mixed entity transactions, examples such as:
    • C-Corp buys an interest in a partnership
    • C-Corp buys an S-Corp
    • C-Corp buys an interest in an LLC (lots of possibilities here)
    • S-Corp buys a partnership
    • S-Corp buys a C-Corp
    • S-Corp buys an interest in an LLC
    • Partnership acquisitions of various entity types
  • Very basic overview of tax-free re-organizations
  • High level overview of entity formations
  • High level overview of entity liquidations or termination

Learning Objectives
  • Differentiate issues related to asset acquisitions and stock acquisitions
  • Explain various elections (such as IRC Sections 336 and 338)
  • Describe mixed entity transactions

Course Materials


Arthur Werner's Profile

Arthur Werner Related Seminars and Products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.


Fri, Aug 02, 2024 - 09:00am to 10:49am EDT
Tue, Aug 13, 2024 - 11:00am to 12:49pm EDT
Fri, Sep 06, 2024 - 09:00am to 10:49am EDT
Tue, Sep 10, 2024 - 11:00am to 12:49pm EDT
Fri, Oct 04, 2024 - 09:00am to 10:49am EDT
Tue, Oct 08, 2024 - 11:00am to 12:49pm EDT
Fri, Nov 01, 2024 - 09:00am to 10:49am EDT
Tue, Nov 12, 2024 - 11:00am to 12:49pm EST
Fri, Dec 06, 2024 - 09:00am to 10:49am EST
Tue, Dec 10, 2024 - 11:00am to 12:49pm EST

Additional Info

Basic Course Information


At least three years’ experience in mergers and acquisitions

Advanced Preparation


Designed For

Designed for CPAs with three to five years of experience with mergers and acquisitions

Yellow Book


Course Developer

Arthur Werner

Date Added to Catalog


Original Recording Date


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Official Registry Statement

Business Professionals' Network, Inc. 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:      4.6

Total Reviews: 39