Deal Structure for Mergers and Acquisitions Webcast | 4201994B
Tax focused discussion on changes in the transaction structure of merger and acquisition deals can significantly impact after-tax cash flows. Gain a significant competitive advantage by understanding how taxes affect M&A and divestiture transaction structures.
Further examine the mechanics of M&A deals; the structures of taxable assets and stock acquisitions; triangular and reverse triangular mergers; practical issues in structuring and pricing; types of tax-free reorganizations; tax planning for divestitures; and key elements of purchase and sale documents.
Plus, dive into a complex case study and coupled, different approaches to the net tax cash flow for an S corporate deal. Updated for new tax Reform and impact on M&A deals.
Mechanics and timelines of M&A deals
Structures of taxable asset acquisitions and stock acquisitions
Triangular and reverse triangular mergers
Structuring and pricing an acquisition
Tax planning for divestitures
Key sections of purchase and sale documents
Case studies with schedules
Tax return forms and elections to be aware of
Tax Focused Discussion.
Determine the types of taxable acquisitions of C and S corps.
Recognize the types of tax-free acquisitions of C corps and the requirements for tax-free treatment.
Identify differences between the taxable sale of S and C corps.
Work on examples of dropping assets into new entities for new partners
Recognize various types of taxable and tax-free divestiture methods, including equity carve-outs, spin-offs and tracking stock and their tax consequences.
Determine the effect of the acquisition structure on the target firm's tax attributes.
Identify key sections of purchase and sale documents.
Outline necessary steps to complete a complex sample S corporate deal, including schedules.
Identify a couple approaches to calculating net tax cash flow.
Discuss briefly Partnership mergers and aquistion issues
CPAs, controllers and financial professionals.
Applicable if you are a HSCPA member in good standing.
Applicable if you are not a HSCPA member.