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
• 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
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.