This module explores how private corporations can be reorganized to facilitate the division of family wealth upon marital breakdown. Through the lens of tax law, learners will review how rollover provisions (such as Sections 85, 86, and 51) allow for deferrals during asset realignment, and how anti-avoidance provisions (notably Section 55) may be triggered. This module also examines surplus stripp...
This module explores how private corporations can be reorganized to facilitate the division of family wealth upon marital breakdown. Through the lens of tax law, learners will review how rollover provisions (such as Sections 85, 86, and 51) allow for deferrals during asset realignment, and how anti-avoidance provisions (notably Section 55) may be triggered. This module also examines surplus stripping risks, spousal attribution post-divorce, and the strategic use of redemptions, freeze transactions, and share buyouts. CPA professionals will gain insight into how to execute corporate reorganizations that balance family law entitlements with tax efficiency.
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