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Live Webinar

100-minute live streaming program
  • December 11
  • 1:00 - 2:40 pm EST

Controllership Compliance Skills: Alliances and M&A

December 11

Gain an understanding on current market conditions and M&A outlook, decision points in assessing acquisitions, and accounting and due diligence issues.

While both the current and long-term statuses of the U.S. and global economy are in flux due to the COVID-19 pandemic, companies will still be seeking growth opportunities as they adapt to new ways of doing business. These growth opportunities may come in the form of expansion into new products and/or geographic markets via organic growth, but mergers and acquisitions will also likely continue to be part of the growth strategy. The risks inherent in these acquisitions will likely be more difficult to assess, and the due diligence process will be critical. This material explores the current market conditions and M&A outlook, critical decision points in assessing strategic acquisitions, the relevant accounting and due diligence issues, and the relevant tax issues and structuring options that need to be considered and evaluated both during the due diligence process, as well as after closing.

Learning Objectives

  • You will be able to explain the purchase method of accounting to your internal teams and oversight committees.
  • You will be able to identify the process for organizing due diligence procedures and understand how risk assessments can sharpen your focus on diligence areas.
  • You will be able to identify the key tax considerations and tax due diligence processes when evaluating an acquisition of a target corporation.
  • You will be able to recognize the different types of acquisition structures for corporations, including the unique aspects of S corporation acquisitions.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Accounting and Due Diligence Considerations
  • Review of ASC 805 at a High Level
  • Some Considerations Which Affect Purchase Price and Resulting Goodwill
  • Due Diligence Considerations From an Overall Perspective
  • Using a Risk Assessment to Focus Due Diligence Areas
  • Blending Internal Teams With External Resources
  • Using Due Diligence to Accelerate Post-Merger Integration
Tax Considerations
  • Common Acquisition Structures for Corporations
  • Unique Aspects of S Corporation Acquisitions
  • Other Entity Types
  • Post-Acquisition Integration
  • Section 382 Considerations
Tax Due Diligence Process
  • What Questions Should You Be Asking?
  • Review of Target Structure
  • Review of Target Tax Positions and Returns
  • Change in Control Agreements
  • Other Risks and Considerations
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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AIPB 2.0
     
  • This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • CPE 2.0 including Accounting 2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Accounting for 2.0 hours. Prerequisite: basic knowledge of general accounting. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, CPAs, controllers, CFOs, tax managers, tax preparers, finance directors, accounts payable professionals, and bookkeepers.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Rick L. Childs

Rick L. Childs

Crowe LLP

  • Partner in the office of Crowe LLP in Indianapolis, IN
  • Practice emphasizes all aspects of mergers and acquisitions, accounting and valuation issues related to acquisitions and providing due diligence services
  • Conducts regular seminars and workshops on numerous topics related to mergers and acquisitions and valuation issues affecting both financial reporting issues and tax related transactions
  • Written several publications related to the areas of purchase accounting fair value adjustments, overall state of M&A, due diligence issues and capital planning
  • CFA Institute, CFA Institute of Indianapolis, AICPA, CPA Society of Indiana
  • M.S. degree in management, Krannert Graduate School of Management, Purdue University; B.S. degree in management, Purdue University
  • Can be contacted at 317-706-2654 or [email protected]
Kevin F. Powers, CPA

Kevin F. Powers, CPA

Crowe LLP

  • Partner in the office of Crowe LLP in Hartford, CT
  • Practice emphasizes all aspects of subchapter C and subchapter S taxation
  • Conducts regular seminars and workshops on matters of corporate taxation, including mergers and acquisitions, with a primary focus on the financial services industry
  • Written several publications related to the areas of corporate taxation and federal tax credit programs
  • Membership information: AICPA and Connecticut Society of CPAs
  • M.S. degree in taxation, DePaul University; B.S. degree in accounting, University of Illinois at Urbana-Champaign
  • Can be contacted at 860-470-2173 or [email protected]
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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • State Specific Credit Tracker
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* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 407275
Published 2020
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