Deal structure
Two-Stage Deals
Originally published in the Journal of Accountancy by the AICPA March 2006
A sequenced transition can smooth a firm’s ownership transfer.
Untying the Knot: Planning for a De-Merger
Originally published in the Journal of Accountancy by the AICPA October 2007
Creating a de-merger plan
If the Shoe Fits
Originally published in Insight, the magazine of the Illinois CPA Society August 2007
Practice Continuation Agreements: how they work, who should have them.
Unique Approaches to Succession Planning for Accounting Practices
Originally published in Leaders Edge, the Michigan State Society of CPAs March/April 2007
An overview of the varying considerations in planning for an internal or external succession.
Understanding the Market for Accounting Firm Mergers and Acquisitions
Originally published in the MNCPA Footnote Dec06/Jan 07
What are the factors that are driving what seems to be an unprecedented level of activity in the accounting profession for mergers and acquisitions? How are deal structures being affected?
The Cull-out Sale: Partial Retention of a Practice
Originally published in The CPA Journal by the New York State Society of CPAs November 2006
Many professionals think of their transition to retirement in black-in-white terms. However, there are a plethora of ways to address succession that allow professionals to make a change in their organization and career short of the finality associated with an outright sale. One option is a cull-out sale.
Tax Considerations When Buying or Selling an Accounting Firm
Originally published in New Jersey CPA January/February 2006
Whether you are selling or buying an accounting firm, no proposal is truly complete until each party understands and agrees on the treatment of payments for tax purposes.
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