Mergers and Acquisitions

Catalog description

This course provides a comprehensive examination of the principal U.S. federal income tax rules applicable to corporations and their shareholders governing the structuring or restructuring of a business enterprise. Transactions which will be covered include mergers and acquisitions, joint ventures, taxable and tax-free reorganizations, spin-offs, and post-merger integration. Emphasis will be placed on mastery of the technical rules and their practical application (including drafting of tax related contract provisions). The objective of this class is to consider both (1) the technical federal income tax rules, (2) the underlying fundamental tax policy objectives of the federal corporate income tax rules and (3) the major tax planning considerations that must be addressed in corporate structuring.