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Ed Waters Speaks During ABA Tax Section Meeting

Published: May 10th, 2017

By: Edward A. Waters

Edward A. Waters will be speaking at the 2017 May Meeting of the American Bar Association’s (ABA) Section of Taxation – S Corporation Committee, in Washington D.C. on Friday, May 12, 2017. A description of his presentation follows:

Converting Stock Sales to Assets Sales (and Back Again)” – Using Code sections 453(h) and 453B(h) in actual and deemed (338(h)(10) and 336(e)) asset sales to convert stock sales into asset sales, and asset sales into stock sales.  See the last dinosaur in its niche habitat 30 years after the GU repeal asteroid struck!  Complimentary tour of regulations sections 1.453-11 and 1.338(h)(10)-1 and discussion of state tax implications included.

Panelists are: Mary Beth Dolan, Bryan Cave LLP, St. Louis, MO; Edward A. Waters, Dean
Mead Egerton Bloodworth Capouano & Bozarth PA, Orlando, FL.

Mr. Waters is an associate in Dean Mead’s Tax Department. He focuses his practice on taxation services for business and corporate clients. He provides tax counsel to business owners, including corporations, LLCs and partnerships.