Tax and Valuation Considerations for Section 382

By: Tom Gottfried

The involvement of tax and valuation professionals early in the process of a business transaction is critical to providing valuable insights to management on the tax and financial statement impact of a transaction. It also ensures the valuation being performed satisfies the specific tax information requirements needed for companies operating in the U.S. including the impact a stock acquisition has on an acquiree tax bases and tax attributes (i.e., net operating losses).

In this webinar, leaders from Valuation Research Corporation (VRC) and Global Tax Management (GTM) discuss the following:

  • Tax considerations in performing a valuation of a business transaction
  • Valuation methodologies applied when performing a valuation for tax purposes
  • Limitations on net operating losses and certain built-in losses after a company experiences an ownership change as defined in Internal Revenue Code Section 382
  • Financial statement considerations and disclosures for tax attributes limited under Section 382