Course ID: CL4IBA

Mergers and Acquisitions: Tax and Due Diligence Considerations

Become the key adviser to a client or employer who is interested in buying or selling a business. Your advice could be extremely valuable and impact your client for years to come. Lead the team of advisers with a keen overview of the transaction in addition to specific tax and accounting technical advice. This course will cover the basics of due diligence for mergers and acquisitions and some key terminology that must be understood to provide sound tax advice.


LEARNING OBJECTIVES
  • Recognize practical issues that are significant to those buying or selling a closely-held business.
  • Recognize the team of advisers involved in transactions.
  • Recall key points related to due diligence procedures and transaction documentation.
  • Recognize the need for due diligence from both the buyer’s and seller’s perspective.
  • Recognize the key tax considerations regarding deferred or contingent payments and installment sales.
  • Identify the general provisions on the treatment and deductibility of transaction costs.

MAJOR TOPICS
  • Transaction basics
  • Installment sales and contingent payments
  • Deductibility of transaction costs
  • Loss limitation rules under IRC Section 382
  • IRC Section 280G golden parachute payments

DESIGNED FOR
Advisors of closely held businesses, business owners and senior level managers, CFOs, bankers, auditors and others responsible for creating proper structure and advising in the purchase, sale or merger of business.

FIELD OF STUDY
Taxes

PREREQUISITES
Experience in business taxation

COURSE PRODUCER
AICPA

CPE CREDITS
4.0

LEVEL
Intermediate

This course is available for your group as:

Group Live
 

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