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Taxable Acquisitive Deal Structures for ...

Frank, Mary Margar...

Technical Note

Taxable Acquisitive Deal Structures for C Corporations

Frank, Mary Margaret

F-1875 | Published June 25, 2019 | 13 pages Technical Note

Collection: Darden School of Business

Product Details

This technical note outlines the consequences to the acquirer, target, and the target’s shareholders from a basic taxable acquisition of C corporations. Specifically, asset acquisitions, stock acquisitions, and 338(g) elections are covered. A numerical example illustrates the calculation of the after-tax proceeds to the target’s shareholders and the after-tax cost to the acquirer.

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