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2022 AICPA & CIMA Forensic & Valuation Services Conference

FVC2252 - Valuations Preceding or After M&A Transactions


‐ Nov 16, 2022 11:25am

Standard: $ 49.00

Valuation professionals are faced with evaluating fair market value either preceding or after M&A transactions or capital raises. This session delves into the complexities as to how these events influence value under a fair market value standard for tax purposes. We will explore differences in fair market value and value indications from M&A or capital raise transactions, and analyze how M&A processes, letters of intent, and transactions occurring before or after the valuation date can impact fair market value valuations.

Learning Objectives:

  • Identify differences between valuations for tax purposes under a fair market value standard vs. value indications from M&A or capital raise transactions
  • Determine how M&A processes, letters of intent, and transactions occurring before or after the valuation date can impact fair market value valuations
  • Differentiate the known or knowable concept to valuations
  • Evaluate implications of sales proceeds, rollover equity, and earnouts from a transaction in valuations of equity interests in sellers after close
  • Analyze walk-through case studies that examine the impact on cash flow normalization, pricing, valuation discounts, non-operating assets, and deferred tax liabilities on unrealized gains

Speaker(s):

Tags:

Valuation

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