Deal Structure for Mergers and Acquisitions Webinar

• 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.
• 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.

• 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-free reorganizations
• Tax planning for divestitures
• Key sections of purchase and sale documents
• Case study with schedules