For those professionals who need to understand the accounting and tax ramifications of merger and acquisition transactions. Attendees will be able to draw upon the real-life experience of the presenters from a myriad of merger and acquisition transactions and use those experiences to further their knowledge in the M&A area.
Course ID: MABC
Accounting, Tax and Business Considerations of M&A Transactions
Learning Objectives
- Understand the process of merger and acquisition transactions from the investigation stage through the execution stage.
- Understand the business aspects of certain types of merger and acquisition transaction from both the Buyer and Seller’s perspective including the difference between a taxable and nontaxable transaction.
- Upon completion of this course, participants will be able to:
- Become conversant with deal structure and the typical agreements associated with same
- Identify the key accounting and tax issues surrounding business combinations in order to provide value to your client/organization.
Major Topics
1. Key concepts
2. Valuation issues
3. Acquirer structure considerations
4. Seller structure considerations
5. Character of taxable proceeds
6. Contingent purchase price arrangements
7. Utilizing compensation arrangements and earnout payments
8. Private company alternative
9. Book-tax basis difference
10. Deferred tax consequences
Who Should Attend
This course is designed for accounting professionals engaged in assisting their clients or organization in accounting, tax and reporting for merger and acquisition transactions.
Fields of Study
TaxesPrerequisites
Experienced Senior Accountant and above.