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Exit and Capital Gains Planning

This Group program provides practicing CPAs and other tax professionals with an advanced review of exit and capital gains planning strategies. The program classifies exit tools by mechanism—deferral, spreading, offset, or exclusion—and examines installment sales under §453, including §453A interest-charge and pledge considerations; structured and intermediated installment variants; Qualified Opportunity Funds; §1031 exchanges in the business exit context; ESOPs and the §1042 rollover; and the importance of planning lead time. A case study applies these concepts to a $12 million business sale and compares multiple potential structures.

Delivery Method: GroupRecommended CPE Credits: 2
Field of Study: TaxesPrerequisites: General familiarity with federal income taxation, capital gains taxation, basis, and the basic tax consequences of business or asset sales.
Program Level: IntermediateAdvanced Preparation: None

Learning Objectives:

  • Classify exit strategies by mechanism—deferral, spreading, offset, or exclusion—and match them to fact patterns.
  • Apply §453 installment mechanics, including the §453A interest charge and pledge rules.
  • Evaluate QOF, §1031, and §1042 pathways against a client’s asset type and reinvestment intent.
  • Build exit-planning lead time into client engagement calendars.
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Attendance Requirement
To receive the full CPE credit, participants must attend the entire program and complete all required participant engagement and completion-verification activities.
Refund & Cancellation Policy:
Noble Wealth Solutions' CPE programs are provided free of charge. Therefore, no refund policy applies. If Noble Wealth Solutions must cancel or reschedule a CPE program, registered participants will be notified by email as soon as possible, and whenever practical, at least 48 hours prior to the scheduled program. Participants will receive information regarding rescheduling or alternative program options, if available.
Complaint Resolution Policy:
Participants may submit complaints to Ben Levine via email at Ben@NobleWealthSolutions.com, or via phone at (818) 456-4754. Complaints will be acknowledged promptly, and a response will be provided within five (5) business days. All complaints will be reviewed and, when appropriate, corrective action will be taken to improve future programs.

Noble Wealth Solutions is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.