Acquisitions in the Oil Patch and Beyond - What You Need To Know

Willie Hornberger, CPA, JD, a frequent speaker and contributor to CPE events invites a few other experts to discuss acquisitions, bankruptcies, and considerations in those processes.  He discusses the recharacterization of certain gains in the case of partnership profits interests held in connection with performance of investment services, bonus depreciation rules, interest limitation rules, section 199a, excess business loss rules, and much more.  

LEARNING OBJECTIVES:

• Bonus depreciation rules
• Interest limitation rules
• Section 199a
• Excess business loss rules
• Workout and bankruptcy tax considerations
• Modifications of debt instruments
• Market discount
• An overview of the bankruptcy process

PREREQUISITES: An understanding of bankrupcies and acquisition processes