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.
| +119 | New Article: Dramatic Slide as UBS #22 (US) & New Leadership Desperately Needed | 23 | 2h |
| +91 | Americas M&A League Table Q2 Updated | 40 | 1h |
| +72 | Wealthy Parents / Jaded | 24 | 4h |
| +56 | How are hours rn for SA (interns) | 31 | 1h |
| +47 | Venezuela Debt Restructuring - LAZ vs CVP | 22 | 16h |
| +42 | A COMPLETE GUIDE TO SUMMER INTERNSHIP RECRUITING | 10 | 5h |
| +37 | Boutique firm wants access to my LinkedIn? | 32 | 4h |
| +31 | Investment Banking in Mexico | 9 | 2h |
| +26 | MM bottom bucket bonus | 9 | 3d |
| +25 | UBS GIG, LevFin, FSG Interns working Sundays and 85 hour weeks their first week? | 14 | 4h |
Career Resources
Get instant access to lessons taught by experienced private equity pros and bulge bracket investment bankers including financial statement modeling, DCF, M&A, LBO, Comps and Excel Modeling.
Curious about this as well. Do they just get added to the strategic buyer’s balance sheet?
Nobis neque beatae rerum. Vitae ut culpa enim.
See All Comments - 100% Free
WSO depends on everyone being able to pitch in when they know something. Unlock with your email and get bonus: 6 financial modeling lessons free ($199 value)
or Unlock with your social account...