Purchase Price Allocations in M&A: Key Tax Considerations, Reporting Requirements, Pitfalls to Avoid
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide guidance – applicable to counsel, accountants and the businesspeople driving the deal – on key tax considerations for the allocation of purchase price in the context of an M&A transaction. An allocation is warranted (arguably necessary) in a wide array of purchases and dispositions, whether of assets or companies, and has important economic implications to all parties to the transaction.
Outline
- What is a purchase price allocation and when is it relevant
- What are the kinds of assets to which an allocation is made
- What is at stake for sellers
- What is at stake for buyers
- How to navigate the allocation issue with your counterparty
- Contractual protections and tax reporting
Benefits
The panel will review these and other critical issues:
- What is a purchase price allocation and when is it relevant?
- What impact do purchase price allocations have on the buyers and sellers in a sale?
- How to anticipate and work through issues with your counterparty, and ways to address allocation in a sale agreement
- Best practices for tax reporting
Faculty
Nichol Chiarella
Partner, Practice Leader Mergers & Acquisitions Tax
Citrin Cooperman Advisors
Ms. Chiarella is a partner and Citrin Cooperman's Mergers and Acquisitions Tax Practice Leader, with over two... | Read More
Ms. Chiarella is a partner and Citrin Cooperman's Mergers and Acquisitions Tax Practice Leader, with over two decades of experience in public accounting. She provides high level tax planning and consulting services related to buy-side, sell-side, and restructuring transactions involving private equity firms, closely-held businesses, business owners, and high net worth individuals within the technology, manufacturing and distribution, wholesale, retail, cannabis, healthcare, real estate, staffing, and professional services industries. Ms. Chiarella handles transaction tax matters for private equity funds, independent sponsors, limited liability companies (LLCs), domestic partnerships, corporations, and S corporations. She specializes in buy-side and sell-side tax advisory, including tax due diligence, pre-transaction planning, tax structuring, and modeling, and post-transaction compliance support. Ms. Chiarella also handles mergers, divestitures, and restructuring matters, in addition to helping privately-held business owners transition to related parties. She also leads the firm’s global diversity, equity, and inclusion mission, branded as CC EDGE (Empowering Diversity and Gender Equality). In this role, Ms. Chiarella interfaces regularly with all CC EDGE leads in each of our metro geographies in the United States and in India.
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Malcolm S. Hochenberg
Partner
Proskauer Rose
Mr. Hochenberg is a partner in the Tax Department. His practice involves helping clients achieve all tax and other... | Read More
Mr. Hochenberg is a partner in the Tax Department. His practice involves helping clients achieve all tax and other commercial objectives in an array of industries. Mr. Hochenberg often works with companies in the context of an M&A transaction and then becomes a day-to-day advisor to the organization and/or its owners. He also has extensive experience restructuring companies in distressed and non-distressed situations.
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Cannot Attend May 8?
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.