Existing deferred tax assets/liabilities in an acquisition...

In an acquisition, what happen's to the seller's existing deferred tax assets and deferred tax liabilities after the seller's company is acquired? Also, does the treatment of existing DTA's and DTL's depend on whether it is a stock purchase, asset purchase, or 338(h)(10) election?

Note: I'm not asking about the creation of new * DTL's and DTA's in an acquisition. I'm asking about what happens to the *existing DTL's and DTA's.

 

Est earum at rerum eveniet. Dicta incidunt laborum perferendis quidem atque minus. Illo consequuntur ea deserunt ea omnis.

Vitae perferendis qui totam reiciendis perferendis. Autem quam quia quos maiores enim magnam amet. Explicabo fugit dignissimos tempora aut inventore blanditiis ut. Aut cum voluptas at recusandae illum voluptatem consequatur. In quaerat dolorem minus nobis magnam.

Similique amet magnam eaque reprehenderit voluptatum. Incidunt excepturi illo repellat nihil. Repellat commodi qui voluptas totam est. Quis iure facilis consequatur distinctio voluptatem voluptate.

Career Advancement Opportunities

April 2024 Investment Banking

  • Jefferies & Company 02 99.4%
  • Goldman Sachs 19 98.8%
  • Harris Williams & Co. New 98.3%
  • Lazard Freres 02 97.7%
  • JPMorgan Chase 03 97.1%

Overall Employee Satisfaction

April 2024 Investment Banking

  • Harris Williams & Co. 18 99.4%
  • JPMorgan Chase 10 98.8%
  • Lazard Freres 05 98.3%
  • Morgan Stanley 07 97.7%
  • William Blair 03 97.1%

Professional Growth Opportunities

April 2024 Investment Banking

  • Lazard Freres 01 99.4%
  • Jefferies & Company 02 98.8%
  • Goldman Sachs 17 98.3%
  • Moelis & Company 07 97.7%
  • JPMorgan Chase 05 97.1%

Total Avg Compensation

April 2024 Investment Banking

  • Director/MD (5) $648
  • Vice President (19) $385
  • Associates (87) $260
  • 3rd+ Year Analyst (14) $181
  • Intern/Summer Associate (33) $170
  • 2nd Year Analyst (66) $168
  • 1st Year Analyst (205) $159
  • Intern/Summer Analyst (146) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
Betsy Massar's picture
Betsy Massar
99.0
4
Secyh62's picture
Secyh62
99.0
5
dosk17's picture
dosk17
98.9
6
GameTheory's picture
GameTheory
98.9
7
CompBanker's picture
CompBanker
98.9
8
kanon's picture
kanon
98.9
9
bolo up's picture
bolo up
98.8
10
numi's picture
numi
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”