Accelerated Amortization?

Say you bought a service business. 

All of acquisition purchase price allocated towards goodwill. Say 5 million purchase price, 100% allocation towards goodwill. 

Is there anyway to accelerate goodwill amortization rather than do the 15 year amoritization? 

Read something online that PE firms do the following: 

"Change intangibles from goodwill to “trade name”. Then when they buy they simply change the name of the business and take massive tax loss, flows up to master fund."

Appreciate thoughts! Thank you. 

1 Comments
 

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