Tax Considerations in Private M&A Transactions

Published: Aug. 11, 2020, noon

Hi Welcome to ValuationPodcast.com - A podcast and video series about all things related to business and valuation.\xa0 My name is Melissa Gragg, a company valuation expert in St. Louis Missouri. \xa0
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During this episode we will discuss Tax Considerations in Private M&A Transactions. \xa0
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We have the privilege to discuss these issues with a tax accountant and fellow business valuation expert in Franklin and Nashville Tennessee \u2013 Brad Smith. \xa0
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Welcome Brad!!\xa0 \xa0
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Tax Considerations in Private M&A Transactions.\xa0
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Questions often asked by the seller:\xa0
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1. What are the tax consequences of selling the enterprise?\xa0
2. What is a \u201cpurchase price allocation\u201d and how does it impact the transaction?\xa0
3. I understand that \u201cgoodwill\u201d is a component of my company. What are the tax implications of goodwill in the sale?\xa0
4. The buyer wants to include an \u201cearnout\u201d in the terms of sale. What are the tax ramifications?\xa0
5. The buyer wants to include a \u201cseller note\u201d in the terms of the sale. What are the tax ramifications?\xa0
6. They buyer wants to include a noncompete and assign it a value. What does this mean from a tax perspective?\xa0
7.I am a shareholder/member in a private company. My fellow shareholders/members are willing to buy/redeem my interest so I can retire. What are the tax consequences to me? \xa0
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Melissa Gragg\xa0
CVA, MAFF, CDFA\xa0
Expert testimony for financial and valuation issues\xa0
Bridge Valuation Partners, LLC\xa0
melissa@bridgevaluation.com\xa0
http://www.BridgeValuation.com\xa0
http://www.ValuationPodcast.com\xa0
http://www.MediatorPodcast.com\xa0
Cell: (314) 541-8163\xa0
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Brad Smith, CPA, ABV, CVA, IAR\xa0
Smiley, Smith, Wynd, LLC\xa0
1650 Murfreesboro Road-Hwy 96 E.\xa0
Suite 100\xa0
Franklin, TN 37067\xa0
Phone: 615-794-8881\xa0
Fax: 615-791-5532\xa0
brad@sswcpas.com\xa0
www.sswcpas.com

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