Taxable acquisitions

• Advising and performing due diligence;
• Structuring and drafting many asset acquisitions and allocating the purchase price on both the purchaser and seller under 1060 allocation procedures;
• Martin Ice Cream Co. and allocating up to eighty percent (80%) to personal goodwill;
• Structuring and drafting stock acquisitions;
• Utilizing contingent consideration within installment sales;
• Advising on stock transactions treated as assets acquisitions under 338 (and general desire of NOL), 338(h)(10) (eligibility, consequences, desirability) and 336(e);
• Qualified Small Business Stock under 1202;
• Determining whether to structure for stepped-up basis, allocating basis and other capitalizable costs among target’s assets and amortizing intangibles;
• Payment for goodwill (personal and business), services and non-compete; and
• Assisting in characterizing acquisition expenses.