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Business and Management
Finance and Accounting
Corporate Finance
Mergers and Acquisitions (M&A)
1. Introduction to Mergers and Acquisitions
2. Strategic Rationale for M&A
3. Types of M&A Transactions
4. The M&A Process Lifecycle
5. Business Valuation
6. Deal Structuring and Financing
7. Due Diligence
8. Negotiation and Definitive Agreements
9. Takeover Tactics and Defenses
10. Regulatory and Legal Framework
11. Post-Merger Integration
12. Special Topics in M&A
6.
Deal Structuring and Financing
6.1.
Legal Structures of Transactions
6.1.1.
Stock Purchase
6.1.1.1.
Transfer of Liabilities
6.1.1.2.
Shareholder Approvals
6.1.1.3.
Due Diligence Scope
6.1.2.
Asset Purchase
6.1.2.1.
Selection of Assets and Liabilities
6.1.2.2.
Tax Implications
6.1.2.3.
Operational Considerations
6.1.3.
Merger Structures
6.1.3.1.
Direct Merger
6.1.3.2.
Forward Triangular Merger
6.1.3.3.
Reverse Triangular Merger
6.1.3.4.
Statutory Requirements
6.2.
Tax Considerations in Deal Structuring
6.2.1.
Taxable vs. Tax-Free Transactions
6.2.1.1.
IRS Requirements
6.2.1.2.
Shareholder Tax Consequences
6.2.1.3.
Reorganization Types
6.2.2.
Section 338 Election
6.2.2.1.
Eligibility Criteria
6.2.2.2.
Tax Impact
6.2.2.3.
Strategic Considerations
6.2.3.
Net Operating Losses
6.2.3.1.
Utilization Rules
6.2.3.2.
Section 382 Limitations
6.2.3.3.
Planning Strategies
6.3.
Financing the Acquisition
6.3.1.
Sources of Funds
6.3.1.1.
Cash on Hand
6.3.1.2.
Debt Financing
6.3.1.2.1.
Senior Debt
6.3.1.2.2.
Mezzanine Debt
6.3.1.2.3.
High-Yield Bonds
6.3.1.2.4.
Bridge Financing
6.3.1.3.
Equity Financing
6.3.1.3.1.
Issuing New Shares
6.3.1.3.2.
Private Placements
6.3.1.3.3.
Rights Offerings
6.3.2.
Impact on Capital Structure
6.3.2.1.
Leverage Ratios
6.3.2.2.
Credit Ratings
6.3.2.3.
Financial Flexibility
6.3.3.
Leveraged Buyouts
6.3.3.1.
LBO Structure
6.3.3.2.
Role of Private Equity
6.3.3.3.
Debt Service Requirements
6.3.3.4.
Covenant Considerations
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5. Business Valuation
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7. Due Diligence