Author: Glenn R. Carrington

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

Chapter 1	Taxable and Tax-Free Acquisitions
Chapter 2	Basic Concepts in Deductibility and Capitalization
Chapter 3	Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4	Treatment of Contingent Liabilities
Chapter 5	Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6	Final Capitalization Regulations
Chapter 7	Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8	Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9	Amortization of Intangibles under Code §197
Chapter 10	Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11	Consolidated Return Tax Accounting Issues
Chapter 12	Tax Accounting Issues in Bankruptcies and Work-outs

9780808039327   7" x 10"    1,090 pages

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When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

• Solutions to real-life M&A problems as they arise in negotiations
• Step-by-step analysis of typical and non-typical mergers transactional permutations
• Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

• A complete document structured to embody your client's M&A interests
• Clauses addressing a wide variety of specific mergers situations
• Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
• Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

• New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
• New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
• New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

If you would like more details about this product, or would like to order a copy online, please click here.