Venable attorney Emily Plocki served as a panelist at the 2019 ABA Fall Tax Meeting in San Francisco, CA. Emily presented on "Closely Held Businesses From Start to Finish, a Three-Part Series: Part III: The End." The panel discussion addressed what should be considered when closing down a business, and the effects of shutting down operations, selling the business, or transferring ownership in the business to family members. The panel focused on the tax consequences as they apply to closely held businesses and the different considerations between C-Corporations, S-Corporations, Sole Proprietorships and Partnerships, and the different issues of the asset sale versus a stock or membership interest sale.