Structuring Leveraged Buyouts

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

This program offers CPE (NASBA) and CLE credit. CLE credit may be expired in some states. Please check the credit calculator below for credit status.

Upon the successful completion of this program, the participant will be able to:

• Recall the impact of the Tax Cuts and Jobs Act (TCJA) on leveraged buyout (LBO) transactions.
• Describe the role of stepped-up basis in structuring acquisitions pursuant to a leveraged buyout (LBO).
• Recognize the impact of subordinated debt and limits on interest deductibility on leveraged buyout (LBO) transactions.

Course Overview:

This program will focus on:

• The impact of the Tax Cuts and Jobs Act (TCJA) on leveraged buyout (LBO) transactions.
• The role of stepped-up basis in structuring acquisitions pursuant to a leveraged buyout (LBO).
• The impact of subordinated debt and limits on interest deductibility on leveraged buyout (LBO) transactions.
• Leveraged recaps in the leveraged buyout (LBO) transaction lifecycle.

CPE Program Level:  Overview

Intended Audience:  CPAs, tax accountants, tax lawyers, in-house tax professionals, taxpayers, government attorneys, and others seeking the latest information on leveraged buyout (LBO) transactions, including the impact of the Tax Cuts and Jobs Act (TCJA), the role of stepped-up basis in structuring acquisitions, and the impact of subordinated debt and limits on interest deductibility.

Prerequisites:  A general understanding of the structuring and taxation of leveraged buyout (LBO) transactions.

Advanced Preparation:  None

Instructional Method:  QAS Self-Study

Updated: October 2022

Credit Information:  1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam.