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March 30, 2012

M&A for Small Business - Buyer's Side

The Taxing Matters Series begins to wrap up with presentation on M&A for Small Businesses – Buyer’s Side, an April 11.

This session and the final lecture of the series focus on the seller’s side of M&A and are designed to offer a fuller perspective of M&A transactions. Faculty for the April 11 seminar is J. Troy Terakedis (pictured) of Calfee Halter & Griswold.

The class includes basis-related issues such as: Section 338/Section 338(h)(10) elections; Section 754/Section 743 elections and adjustments; Section 752, impact of partnership liabilities on acquirer’s outside basis; and IRS Rev. Rul. 99-6, treatment of partnership interest purchase as asset purchase. Alternatives to taxable acquisitions will also be discussed and include: Section 361 tax-free reorganizations and Capital contributions in exchange for equity interest.

As a part of the Business Tax Committee Series, attendees who register are eligible for 1.0 hour of CLE credit. All members may audit this presentation. Registration fees are: members $35 prepaid/$40 day-of; non-members $50 prepaid/$55 day-of; and non-attorneys $25 prepaid/$30 day-of. This seminar is CLE Easy Pass eligible, and a limited number of box lunches are available for sale with lunch running from 11:30 to 12:10. Register online or call 614.221.4112.