Tax Consequences of Mergers and Acquisitions provides an overview of the merger and acquisition strategies and techniques used to reach tax efficient practical solutions. Join Lynne Glennon as she reviews the nuances of taxable and tax-free acquisitions as well as other ways to transfer assets. She’ll cover important issues to consider, tax and legal issues, and provide valuable insight into the tax consequences of acquiring or transferring assets. Specific topics include allocating the purchase price in accordance with section 1060, section 197 assets, the 338(h)(1) election, section 336(e), and which transaction costs may be deducted. Illustrative examples help to illustrate the complexity of the process as well as the tax consequences of certain actions.