This course addresses the necessary and appropriate steps that a business entity must take in order to wind up its business affairs then to liquidate and terminate its legal existence. The course will cover all steps in the process, including formal dissolution, winding up the legal and business affairs of the entity, liquidating the entity, and then dealing with common post-liquidation issues. The course will review and compare the steps necessary to liquidate a C corporation, an S corporation, an LLC, a limited partnership, and certain other business entities.