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An overview of the business evaluation process
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Negotiation points and goals from buyer and seller standpoints
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An overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements
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Recognizing the need for due diligence in acquisitions, including checklists of important points
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Deemed asset sales – §338 and §338(h)(10)
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The use of “F reorganizations” in lieu of §338(h)(10)
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The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
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Allocating purchase price for tax advantage
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Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity
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Changes in strategy under the new tax laws
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Liquidation as an alternative to the sale of a business
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Planning to avoid double taxation
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Special problems and opportunities when an S corporation is the buyer or seller
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Special problems and opportunities when a partnership is the buyer or seller
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Installment sale and interest issues
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Avoiding tax pitfalls and recognizing tax planning opportunities