BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month April 24, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Minimizing Income and Estate Tax When Exiting A Business

Section 1202 QSBS, Charitable Gifts, SCINs, ESOPs, Section 303 Redemptions

Early Bird Pricing!
MSRP
$197.00
$167.45
Save $29.55

Discount expires 3/4/26

This course is $0 with these passes:

CPE
ALL
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

About the Course

Introduction

This webinar will examine the income, capital gains, and estate and gift tax consequences of business sales, focusing on appropriate strategies to minimize the tax effects of conveying business stock or assets. Our panel of seasoned entrepreneurs will provide case studies to walk owners and tax practitioners through the tax ramifications of selling a business.

Description

Taxpayers may also want to consider a redemption under IRC Section 303. Section 303 allows beneficiaries to sell a portion of the stock taxed at capital gains rates rather than as a dividend distribution. It also provides often needed liquidity for estate settlements. 

Incorporating SCINs, CRTs, or an ESOP can facilitate the transfer of business assets to buyers or heirs and limit the amount of estate or income taxes paid. Weighing the benefits and consequences of business sales is vital to determine the appropriate scenario(s) for each business owner. 

Listen as our panel of tax professionals explores the options available for business sales and the best alternatives for specific companies. 

Presented By

Randy A. Fox, CFP®, AEP®
Founder
Two Hawks Family Office Services

A third-generation entrepreneur, Mr. Fox is a founder of Two Hawks Consulting, LLC and The Abundance Collaborative. He is the former Editor in Chief of Planned Giving Design Center, a national newsletter for philanthropic advisors. Mr. Fox served as the Distinguished Co-Honorary Chair 2017 Improving Financial Awareness & Financial Awareness Movement by the Financial Awareness Foundation. In 2015 he was awarded the Fithian Leadership Award by the International Association of Advisors in Philanthropy. Mr. Fox was a founding principal of InKnowVision, LLC, a national consulting firm that developed estate and wealth transfer designs for clients of exceptional wealth. During his tenure, more than three hundred families were served and more than $500 million was directed to philanthropic purposes. Mr. Fox served as director and faculty member of the InKnowVision Institute, which provided professional advisors with the advanced technical and interpersonal tools required to attract and work successfully with high-net-worth clients. 

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Kenneth A. Horowitz, CLU® ,ChFC®, RICP®, AEP®
Financial Coach
Integrated Benefit Consultants
Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Friday, April 24, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Minimizing tax on business sales: introduction

II. Taxes: the moving target

A. Income and capital gains

B. Estate and gift

III. Reasons for business exit

A. Outside buyers

B. Inside buyers

IV. Coordinating with planning and other goals

V. Tax strategies to consider

A. Assets sales vs. stock sales

B. 1202/QSBS+DINGS and NINGS

C. Charitable strategies

D. Installment sales

E. ESOP

F. 303 Redemption

G. SCINs

VI. Case studies

A. Forgotten assets

B. Charitable stock bailout

C. Post-sale clean-up

The panel will cover these and other critical issues:

  • Differences in strategies for buyers inside and outside a business
  • Coordinating tax-saving opportunities with other goals
  • How to incorporate charitable giving strategies in estate plans
  • Case studies incorporating common scenarios for exiting a business

Learning Objectives

After completing this course, you will be able to:

  • Determine which taxpayers could benefit from a Section 303 redemption
  • Identify strategies to mitigate estate and gift taxes for business owners
  • Ascertain how OBBBA expanded QSBS benefits
  • Decide how charitable gifting strategies can reduce income and estate tax
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.


BARBRI, 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .