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The Portfolio highlights traps for unwary taxpayers and discusses planning opportunities in connection with a corporate liquidation.

Liquidation preference determines the payout order in case of a corporate liquidation.

More specifically, liquidation preference is frequently used in venture capital contracts to specify which investors get paid first and how much they get paid in the event of a liquidation event, such as the sale of the company.

In its broadest sense, liquidation preference determines who gets how much when a company is liquidated, sold or goes bankrupt.

Distributions received by the shareholder are treated as payment in full for the exchange of stock. The shareholder recognizes gain when the adjusted basis of each block has been recovered, while loss is not recognized until the corporation has made its final distribution.

The shareholder’s adjusted basis in the stock is subtracted from the cash and fair market value (FMV) of other property received from the corporation. The general rule is that a shareholder’s stock basis is determined as of the end of the S corporation’s tax year. If the shareholder has different bases in different blocks of stock, the computation of gain or loss depends on whether there is a single distribution or a series of liquidating distributions (Rev. receives ,000 in 2007 and an additional 5,000 in 2008, each distribution is allocated ratably between the blocks based on the number of shares in each block.

analyze the effects of liquidation on the liquidating corporation-45analyze the effects of liquidation on the liquidating corporation-2analyze the effects of liquidation on the liquidating corporation-10

In so doing, the liquidator ranks all creditors and shareholders and distribute funds accordingly.

The 2008 distribution is allocated ,000 to Block 1 (10 ÷ 30 × 5,000) and ,000 to Block 2 (20 ÷ 30 × 5,000).

recognizes a ,000 gain on Block 1 (,000 –

In so doing, the liquidator ranks all creditors and shareholders and distribute funds accordingly.

The 2008 distribution is allocated ,000 to Block 1 (10 ÷ 30 × 5,000) and ,000 to Block 2 (20 ÷ 30 × 5,000).

recognizes a ,000 gain on Block 1 (,000 – [[

In so doing, the liquidator ranks all creditors and shareholders and distribute funds accordingly.

The 2008 distribution is allocated $45,000 to Block 1 (10 ÷ 30 × $135,000) and $90,000 to Block 2 (20 ÷ 30 × $135,000).

recognizes a $45,000 gain on Block 1 ($45,000 – $0 basis) and an $80,000 gain on Block 2 ($90,000 – $10,000 basis).

The Portfolio also discusses the tax treatment of liquidations before the repeal of that doctrine.

To view this Portfolio, take a free trial to Bloomberg BNA Tax & Accounting This Portfolio is available with a subscription to Bloomberg BNA Tax & Accounting, a comprehensive research solution including over 500 Tax Management Portfolios, practice tools, primary sources and timely news.

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In so doing, the liquidator ranks all creditors and shareholders and distribute funds accordingly.The 2008 distribution is allocated $45,000 to Block 1 (10 ÷ 30 × $135,000) and $90,000 to Block 2 (20 ÷ 30 × $135,000).recognizes a $45,000 gain on Block 1 ($45,000 – $0 basis) and an $80,000 gain on Block 2 ($90,000 – $10,000 basis).The Portfolio also discusses the tax treatment of liquidations before the repeal of that doctrine. To view this Portfolio, take a free trial to Bloomberg BNA Tax & Accounting This Portfolio is available with a subscription to Bloomberg BNA Tax & Accounting, a comprehensive research solution including over 500 Tax Management Portfolios, practice tools, primary sources and timely news.

]] basis) and an ,000 gain on Block 2 (,000 – ,000 basis).

The Portfolio also discusses the tax treatment of liquidations before the repeal of that doctrine.

To view this Portfolio, take a free trial to Bloomberg BNA Tax & Accounting This Portfolio is available with a subscription to Bloomberg BNA Tax & Accounting, a comprehensive research solution including over 500 Tax Management Portfolios, practice tools, primary sources and timely news.

basis) and an ,000 gain on Block 2 (,000 – ,000 basis).

The Portfolio also discusses the tax treatment of liquidations before the repeal of that doctrine.

To view this Portfolio, take a free trial to Bloomberg BNA Tax & Accounting This Portfolio is available with a subscription to Bloomberg BNA Tax & Accounting, a comprehensive research solution including over 500 Tax Management Portfolios, practice tools, primary sources and timely news.




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