Ideas & Insights

Liabilities not assumed and not includable in basis until service is performed. Taxpayers urged to examine past, present and future acquisitions.

Related-party traps can lead to ordinary income, as opposed to capital gain, recognition by pre-transaction target entity shareholders.

Learn how sell-side due diligence can help maximize value and minimize negotiations.

A plain-English explanation of the accounting for a business combination accompanied by detailed examples, illustrations and checklists.

Companies often overlook payroll and employment taxes during transactions. Learn how to avoid this potentially costly mistake.

Sales and use tax is an area of risk not always given the attention it deserves by private equity deal-makers

Technology is at the core of businesses today. Companies wanting to achieve growth and manage risk must have a solid technology strategy.

Private employers must determine fair market value of equity for employee compensation purposes under general tax rules.

In a decision relevant to private equity funds, a court addressed the allocation of partnership income to non-vested capital interests.

Recent court decisions support the existence and sale of personal goodwill as an asset separate from corporate-owned goodwill.

Buyers considering speciality lenders should focus on allowance for loan losses.

Learn how the details affect price in cash-free, debt-free deals.

Valuing leveraged loans in the oil and gas sector.

Volatility is changing energy valuations for portfolio companies.

This white paper discusses successful merger integration strategies, especially when dealing with the middle market.

In this video series, industry professionals explore valuation policies, methodologies and fundamentals for private equity.

Learn about the impact of the unicorn phenomenon on private equity valuations.

Learn about the various approaches to forming and following valuation policies in private equity.

Learn about the concept of calibration and its growing importance in private equity valuations.

These questions can help determine whether you are prepared to move forward with an acquisition, and if not, provide a road map to achieve readiness.