Employee Benefits Due Diligence in Mergers and Acquisitions
When conducting due diligence in connection with a potential merger or acquisition, companies too frequently treat employee benefits as an afterthought.
Trends in Purchase Price Allocations
In the world of mergers and acquisitions, it is useful to study past transactions to provide benchmarks and to understand trends in an industry. One source
Tax Treatment of Deferred Revenue in a Taxable Stock Acquisition
The general rule under Internal Revenue Code §451 is that an item of income shall be included in gross income for the taxable year or receipt unless