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CPE Self-Study

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

  • $129.00-$169.00
    Advanced Mergers, Acquisitions, and Sales of Closely-Held Businesses Online Access Product #: 164261
    AICPA Member: $129.00
    Non-Member: $169.00

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.

System Requirements

About the Authors

Glenn Gines, CPA, MBT



Scott D. Miller, CPA/ABV, CVA



Scott Miller, CPA/ABV, CVA



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.