Course Detail

Mergers and Acquisitions: Tax and Due Diligence Considerations (PM)


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.



• Transaction basics

• Installment sales and contingent payments

• Deductibility of transaction costs

• Loss limitation rules under IRC Section 382

• IRC Section 280G golden parachute payments



When you complete this course you will be able to:

• 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


• Recognize the need for due diligence from both the buyer’s and seller’s


• Recognize the key tax considerations regarding deferred or contingent

payments and installment sales.

• Identify the general provisions on the treatment and deductibility of transaction cost



Experience in business taxation

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.

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