Mergers and Acquisitions (M&A)

  1. Deal Structuring and Financing
    1. Tax Considerations in Deal Structuring
      1. Taxable vs. Tax-Free Transactions
        1. IRS Requirements
          1. Shareholder Tax Consequences
            1. Reorganization Types
            2. Section 338 Election
              1. Eligibility Criteria
                1. Tax Impact
                  1. Strategic Considerations
                  2. Net Operating Losses
                    1. Utilization Rules
                      1. Section 382 Limitations
                        1. Planning Strategies
                      2. Financing the Acquisition
                        1. Sources of Funds
                          1. Cash on Hand
                            1. Debt Financing
                              1. Senior Debt
                                1. Mezzanine Debt
                                  1. High-Yield Bonds
                                    1. Bridge Financing
                                    2. Equity Financing
                                      1. Issuing New Shares
                                        1. Private Placements
                                          1. Rights Offerings
                                        2. Impact on Capital Structure
                                          1. Leverage Ratios
                                            1. Credit Ratings
                                              1. Financial Flexibility
                                              2. Leveraged Buyouts
                                                1. LBO Structure
                                                  1. Role of Private Equity
                                                    1. Debt Service Requirements
                                                      1. Covenant Considerations

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                                                  5. Business Valuation

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                                                  7. Due Diligence