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.What You'll Learn: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