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  Miscellaneous 2017

New small business rollover - How generous is it really?

Published Date: 18 May 2017

 

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This video was recorded at the 10th Annual Tax Forum and includes powerpoint slides. It covers:
  • the conditions which need to be met for the rollover to apply and the consequences of choosing the rollover including the concepts of a genuine restructure' and ultimate economic ownership'
  • tips and traps in structuring a transaction to meet the rollover conditions i.e. what restructures work under the rollover and what do not
  • the issues one faces in moving assets out of a company using this rollover
  • practical examples of applying the rollover.
Author(s)

Details

  • Published By: Dung Lam CTA
  • Published On:18 May 2017
  • Session Name:New small business rollover - How generous is it really?
  • Watch Time:1+ hour

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