Ownership diagrams
Each structure is drawn as an ownership and transaction diagram with a legend, so you can see who owns what before and after the deal.
A free reference from SMB CPA Group covering 29 sale, rollover, operating, sponsor, and exit structures, each with an ownership diagram and the authority behind it. Built for business owners, buyers, sellers, and their advisors working through a transaction.
Each structure is drawn as an ownership and transaction diagram with a legend, so you can see who owns what before and after the deal.
Every entry walks through the steps, why the structure is used, its pros and cons, and what to watch for.
Practical compliance tips and planning tips for each structure.
Statutes, regulations, and forms that apply, with what each says about the structure. Linked citations open the source.
What transfers? What is the consideration? Who is the buyer for tax purposes? What basis does the buyer get? What character does the seller get? How is the seller paid after closing? What happens at the state level? How does money flow after closing? Each question points to the related structures.
No sign-in. Open the reference in your browser and browse the structures. A “Copy worked-example prompt” button is included on the page.
For reference only. Prepared by SMB CPA Group, PC. Confirm current law and facts before relying on any item.
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