Author(s)
Scott D. Miller, CPA/ABV, PFS, CVA, CEPA

Publisher:
AICPA

    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

    Intermediate

  • CPE Credit

    2

  • Course acronym

  • Prerequisites

    None

  • Course duration

    2 Hours

M&A Part 4: Mergers & Acquisitions – Asset Sales

Category:
M&A activity represents a growing niche for valuation professionals. Are you positioned to capitalize on these revenue-generating opportunities? The Navigating Mergers and Acquisitions series is intended to illustrate and teach fundamental concepts in the Middle Market arena. This webcast will discuss the asset sales most common in the middle market and the common steps in an asset transaction. Our panelist will discuss asset allocations pursuant to IRC 1060 and provide case illustrations for C and S corporations.
$99.00
Hurry up, special offer for a limited time only.
Topics discussed

a. Assets sales common in middle market
b. Entity structure
c. Asset allocation IRC 1060
d. Common steps in an asset transaction (best practices)
e. Case Illustration
f. Allocation arbitrage
g. Terms considered
h. Other

Learning objectives

• Identify key advantages of asset sale to the seller
• Identify key disadvantages of asset sale to the seller
• Identify attributes that tilt the transaction to an asset sale (away from a stock sale)
• Know impact of entity organization: C corporation and pass through entities

Who will it benefit?