| Acquiring assets of a business implicates
varying degrees of legal and tax analysis. The structure of the
transaction is dependent on the composition of the purchasing business and the
target company(ies) and/or the assets to be acquired. Due consideration must
be given to retained employees, the type of business(es) purchased and sold, non-competition
agreements, tax consequences, etc. The transaction can take the form of a
stock purchase, an asset purchase, statutory merger, forward triangular merger,
reverse triangular merger, etc. Each transaction differs in resulting
legal and tax liabilities.
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