• Presenter:  Justin Halpern, Ph. D., CPA, CMA

• Topic: Forming Corporations

• Program Description: Review the requirements for tax free corporate formation

• Format: Live Group or Zoom

• CPE Credit: 2 hour

• Field of Study: Taxes - Technical - Corporate Income Taxation

• Program Knowledge Level: Basic

• Prerequisites: None

• Learning Objectives:

  • Explain the rules for determining stock basis and carryover basis in assets
  • Explain the impact of including boot in the transfer
  • Discuss the impact of corporate assumption of shareholder debt
  • Explain the tax treatment of exchanging stock for services

• Speaker Bio:  Justin Halpern is Professor of Accounting and Assistant Dean of the College of Business and Technology at Northeastern State University.   He teaches classes in taxation at the undergraduate and graduate levels, and courses in managerial accounting for the MBA program.  He also taught the Becker CPA review class when it was meeting live at Oral Roberts University, and has worked in public accounting in Muskogee and Broken Arrow.

• Refund Policy: Full refund by original method of payment if cancellation received by 5pm on the Monday preceding the event.

CPE Credits are based on a 50-minute hour. State boards of accounting have final authority on the acceptance of individual courses for CPE credit. Attendee accepts responsibility to determine if course meets acceptable guidelines set forth by their reporting authority. Complaints regarding any CPE presentation should be directed to [email protected].