S corporations are frequent targets of all different types of strategic buyers. An S corporation is an attractive acquisition target relative to a C corporation because a buyer can achieve an accelerate write-off of its purchase price if certain elections are made in connection with this transfer. As a result, this can give both buyers and sellers and economic incentive to structure the acquisition in a manner that is mutually beneficial.
This presentation will address the particular issues that arise in the context of an acquisition of an S corporation (or its assets). In particular, this presentation will provide an over view of the M&A tax considerations in the S corporation context, and will greatly benefit anyone who is a shareholder in, or represents an, S corporation.
Jeffrey Rosenfeld concentrates his practice in the area of business tax law. He counsels public and private corporations, partnerships, and individuals in a broad array of tax matters including: