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Early Stage, Step 17: Sale of the business – assets vs. stock

Editor’s note: This is the 17th in a series of articles on developing start-up companies in the technology or biotechnology sectors.

In “Early Stage, Step 16,” we discussed the tax consequences of the sale of assets or stock ownership interest. For this discussion, the sale of ownership in an entity will be referred to as a stock sale. It could also be a sale of a partnership interest or ownership interests in a limited liability company. This article discusses the pros and cons from the seller’s standpoint of an asset sale versus stock sale.

Joe Boucher

Full Story: http://wistechnology.com/article.php?id=4539

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