transcript   Transcript

Structuring Leveraged Buyouts

Recorded on: Oct. 27, 2017
Running Time: 01:02:19

Full Transcript:

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Taken from the Web Program Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2017 recorded October 2017 in New York.

Structuring Leveraged Buyouts [01:02:19]

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

Kevin M. Keyes, Deborah L. Paul, Donald E. Rocap

The purchase price of this segment includes the following article from the Course Handbook available online:

  • Private Equity, Venture Capital and LBOs (PowerPoint slides)
    Donald E. Rocap, Deborah L. Paul, Kevin M. Keyes
  • Taxable Acquisitions and Buyouts (PowerPoint slides)
    Donald E. Rocap, Jack S. Levin
  • Section 338
    Mark J. Silverman
  • Section 338(h)(10)
    Mark J. Silverman

Presentation Material

  • Private Equity, Venture Capital and LBOs
    Kevin M. Keyes, Deborah L. Paul, Donald E. Rocap
Kevin M. Keyes ~ KPMG LLP
Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
Donald E. Rocap ~ Kirkland & Ellis LLP
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