Product Image

Advanced Mergers, Acquisitions, and Sales of Closely-Held Businesses

Author/Moderator: Glenn Gines, CPA, MBT
Publisher: AICPA
Availability: Online Access
See Below To Add To Cart
View Online Catalog
Print This Page
Available Formats:  On-Demand | See All

If you ever wanted to know the mechanics of buying, selling, or merging companies, this CPE course offers key insights into the transaction marketplace.

The material in this course is aimed at a broad audience of business owners, senior managers, chief financial officers, advisers to closely held businesses, bankers, auditors, and attorneys. Business transactions are marquee events in the history of most closely held businesses and, therefore, demand inordinate attention to detail and process. Many skill sets are involved in this process and topics such as negotiations, business valuations, strategic thinking, finance, family businesses, accounting, taxes, and group dynamics are covered. Follow real-life case analysis to gain strategic insights into the fascinating transaction marketplace.

Learning Objectives:
This course will prepare you to:

  • Identify effective transaction strategies and structures
  • Apply an effective process to establish transaction price
  • Review the common elements in negotiated transactions
  • Recognize how to get better results through comparing asset and stock transactions

Key Topics:

  • Due diligence procedures and inquiries
  • Negotiation strategies
  • Reviewing terms of the deal
  • Deal structure
  • Tax issues for stock-based transactions
  • Tax issues for asset sale or purchase transactions
  • Transaction costs and tax treatment
  • Tax effects of acquisitive reorganizations
  • Tax effects of restructuring reorganizations
  • Transactions between family members
  • Uses of an ESOP and related tax impact

Prerequisite: Experience in business taxation, mergers, and acquisitions

Advance Preparation: None

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

NASBA Field of Study: Taxes
Level: Advanced
Recommended CPE Credit: 9.5
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.