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Impact of Tax Reform on Corporate Strategic M&A Transactions

June 27, 2018
3:00 PM to 4:00 PM EST

Meahgan Pear
  • Summary
  • CPE Information
  • Presenters
Recent changes in U.S. tax laws have had an impact on corporate strategic M&A transactions. BDO to discuss:  
  • Various U.S. international tax developments that affect strategic deal structures
    • The “Transition Tax” as a debt-like item
    • Income inclusions from the “Global Intangible Low Tax Income” regime
  • Acquisition and utilization of tax attributes post-Tax Reform
    • NOLs and certain credits
    • Step up in tax basis (revised allocation preferences and ultimate value)
  • Operational tax efficiency post-acquisition
    • Strategic deal considerations related to the participation exemption for dividends from non-U.S. corporations
    • Minimum taxes aimed at safeguarding taxable income from base erosion
    • Interest deductibility
Learning Objectives:
  • Understand how reduced corporate tax rates and interest deductibility limitations affect strategic deal structures.
  • Understand how tax reform affects the use of tax attributes from a corporate transaction (i.e. how NOL carry forward is limited against 80% of taxable income; how the carryback of NOL and transaction expenses are limited; the repeal of the corporate alternative minimum tax and use of minimum tax credits).
  • Recognize some of the important U.S. international tax changes that affect strategic cross-border transactions.
Delivery: The webinar will be delivered via the BDO Online CPE Network
Prerequisites: None
Advanced Prep: None
Credits: 1.0 CPE credit in the field of Tax
Program Level: Overview
BDO USA, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Nate Collins, Transaction Advisory Services – Tax, Partner, BDO USA

Chip Morgan, International Tax, Partner, BDO USA