Learn about the myriad of issues that must be addressed by a buyer or seller when considering the acquisition or sale of a company, whether through a stock purchase or an asset purchase. This manual highlights issues surrounding income and franchise tax, sales and use tax, and realty transfer tax.
Summary of Contents:
State and Local Tax Aspects of Mergers & Acquisitions (PowerPoint) | Preliminary Considerations; Income Tax Issues; Sales Tax Issues; Real Property Transfer Taxes; Bulk Sales/Successor Liability Issues | Impact of Sales and Use Taxes on Corporate Transactions; Introduction; Sale of Businesses; Transfers in Exchange for an Equity Interest in the transferee; Spinoffs; Recommendations for change | State and Local Income and Franchise Tax Aspects of Corporate Acquisitions; Introduction; General Considerations; Taxable Acquisitions; Tax-Free Reorganizations; Spinoffs; Net operating loss (NOL) carryovers | Realty Transfer Taxes & Bulk Sale Requirements in Mergers & Acquisitions; Realty Transfer Taxes; Bulk Sale and Successor Liability Issues.
Number of Pages: 115
