TEI’s 2012 Mergers & Acquisitions Seminar will explore the many avenues to structure tax-efficient business deals, including such fundamental issues as the tax benefits and detriments of taxable and tax-free acquisition and disposition techniques. In a concession to the recession — and the effects of the downturn on company tax attributes and business prospects — one session will focus on Making the Most of a Bad Situation: Buying or Selling Troubled or Loss Companies. The seminar is open to TEI members and non-members who are employed in corporate tax departments.

The seminar will examine and explore:

  • The federal tax intricacies posed by the consolidated return provisions in M&A transactions.
  • Changes in the tax accounting rules for the treatment of acquisition costs as well as other accounting methods that arise in connection with acquisitions.
  • Contract and due diligence issues from the buyer’s and seller’s perspectives.
  • Creative uses of partnerships in M&A transactions.
  • The changing landscape in structuring and financing both inbound and outbound international mergers and acquisitions.
  • Issues with contingent consideration and liabilities.
  • Hot M&A deal structures, including spin recent spin-off transactions issues.
  • The financial accounting treatment of selected M&A issues.