Practical Guide to Mergers, Acquisitions and Business Sales, 3rd Edition (eBook)

Joseph B. Darby (Autor)

eBook Download: EPUB

2021
The National Underwriter Company (Verlag)
978-1-954096-12-7 (ISBN)

Infos

Practical Guide to Mergers, Acquisitions and Business Salesnot only helps readers truly grasp the tax consequences of buying or selling a business of any size, but it also carefully examines the art of successfully closing major business transactions through a solid understanding of the tax ramifications of the deal.Drawing on his vast 30 years of experience, author Joseph (Jay) B. Darby IIIa business and transactional tax law expertincorporates insightful, real-life examples throughout his coverage of buying and selling all forms of business entities, including Sole Proprietorships, Partnerships, S Corporations, C Corporations, Limited Liability Companies, Professional Corporations, and more.Broad in scope, with numerous citations to the Internal Revenue Code, rulings and regulations, this resource:Explains how tax aspects of the sale of a business can influence negotiations, in both positive and negative ways;Outlines the areas for give and take in any negotiation of tax liability for the sale of a business;Highlights common pitfalls in the negotiation process, including critical tax aspects that might be overlooked;Identifies traps for the unwary that can cause significant unanticipated tax liability; andDiscusses strategies related to installment sales, contingent payments, goodwill, consulting agreements with prior owners, and other methods that can be introduced into a business acquisition.New in the 3rd Edition:This third edition ofPractical Guide to Mergers, Acquisitions and Business Saleshas been completely updated to reflect the latest issues affecting business transactions:Updates to incorporate the 2017 Tax Cuts and Jobs ActUpdated information to reflect the SECURE ActA new chapter on Opportunity ZonesA new section detailing various qualified business income (QBI) deduction scenariosExpanded content on the tax aspects of various intellectual property transactionsNew content on sales of contract rightsUpdated information on S Corporation electionsTopics Covered Include:Tax considerations for buying or selling a businessTax characteristics of various business entitiesStructuring the sale of corporate assetsTax considerations for assets sales vs. stock salesAcquisitions of corporate stock or assetsInstallment sales, contingent payments and escrow arrangementsCorporate and partnership liquidationsLeveraged buy-outs and ESOPsOpportunity ZonesA must-have for financial advisors, lawyers, CPAs, or any professional involved in advising clients on the buying and selling of a business,Practical Guide to Mergers, Acquisitions and Business Salesadvises readers how to pare the tax costs of transactions to the absolute minimum, as well as how tax liabilities can be negotiating tools for buying or selling a business.

Produkt-Details

• Erscheint lt. Verlag: 26.7.2021
• Sprache: englisch
• ISBN-10: 1-954096-12-7 / 1954096127
• ISBN-13: 978-1-954096-12-7 / 9781954096127