transcript   Transcript

Structuring Leveraged Buyouts

Recorded on: Oct. 22, 2018
Running Time: 01:01:33

Full Transcript:

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Taken from the Web Program Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018 Recorded October 2018 in New York

Structuring Leveraged Buyouts [01:01:33]

Stepped-up asset basis vs. carryover basis for buyer and single vs. double taxation for seller in the context of a taxable asset purchase, stock purchase (with and without Section 338(h)(10) election or Section 336(e) election), or merger; leveraged recapitalizations and other forms of partial or complete exit; multi-layer debt and equity financing structures; interest deductibility (including debt/equity characterization, Section 279, Section 163(e)(5), Section 163(l), Section 163(j), and OID); preferred stock and accrual of dividends thereon; warrants and convertibles.

Deborah L. Paul, Donald E. Rocap 

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
  • Wachtell, Lipton, Rosen & Katz Client Memo: What the New Tax Rules Mean for M&A (December 23, 2017)
    Jodi J. Schwartz
  • Taxable Acquisitions and Buyouts (July 13, 2018) (PowerPoint slides)
    Donald E. Rocap, Jack S. Levin
Presentation Material
  • Private Equity, Venture Capital and LBOs
    Deborah L. Paul, Donald E. Rocap
  • (s)
    Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
    Donald E. Rocap ~ Kirkland & Ellis LLP
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