Overview
How an M&A transaction is structured can drive value for both the buyer and seller and have future tax consequences. This course discusses the difference between asset and stock deals, step-ups in assets and deferred tax consequences, goodwill treatment and Section 338(h)(10) tax elections. The second half of the course also deals with net operating losses and potential treatment during M&A.
- Asset vs. stock deals
- Legal entity vs. consolidated financials
- Goodwill
- Step-ups
- Deferred tax
- Buyer and seller preferences
- Section 338(h)(10) elections
- Modeling
- Deferred tax
- Ascribing value to 338(h)(10) elections from the buy-side and sell-side
- Net operating losses
- Carry forwards
- Limitations