This course covers the various legal structures of practice transitions, the practical effects, advantages and disadvantages of each, as well the tax ramifications to each party. Learn about proper planning and structuring to avoid pitfalls, and how to optimize tax results for both buyer and seller. This program also addresses the various legal documents and the variety of issues common in practice transition negotiations, and more! Highlights include:

  • Associateship and post-sale services agreements
  • Practice sales, buy-ins, buy-outs, mergers, and dissolutions
  • Purchase price allocation
  • Seller financing and related issues (e.g. recapture)
  • Related party rules
  • Use of deferred compensation
  • Real estate matters (e.g. sale, lease, right of first refusal, option to purchase, 1031 exchange)
  • Restrictive covenants
  • Buy-sell provisions among owners
  • Income division among owners
  • Life insurance, disability buy-out insurance, overhead insurance
  • Entity selection


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