Course Details

Structuring Transactions: Sale of a Business

This course description will appear in the course catalog. If the course is a multi-sectional course, this description will be broad enough to describe all sections of your course. The course will focus on the structuring and analysis of the transactions and documents involved in the purchase and sale of a business. We will examine transactions from opposing parties' viewpoint (e.g., buyer-seller; employer-employee; lender-borrower) and consider the demands and negotiation techniques of the various parties. The federal and state income tax aspects of the different forms of transactions will be considered. The course is intended to present a practitioner's approach to the mechanics and documentation of merger and acquisition transactions. Pre-requisite: Corporations or Business Associations. Previous coursework or professional experience in Accounting is strongly recommended. Evaluation Method: During the course of the semester, students will be given written exercises to test their understanding of the material reviewed and the principles discussed in class. Final evaluation will be based on the cumulative quality of the student's responses to the exercises and a final take-home written assignment. Class Materials: Various model forms, agreements and documents discussed in the class will be made available to the students at the beginning of the term. Suggested Class Materials: ABA Section of Business Law: "Model Asset Purchase Agreement with Commentary" (ISBN: 978-1-57073-924-8) ABA Section of Business Law: "Model Stock Purchase Agreement with Commentary" Second Edition Vol. 1 (ISBN: 978-1-60442-998-5)

Catalog Number: BUSCOM 633V
Additional Course Information: Experiential Learning

Course History

Fall 2017
Title: Structuring Transactions: Sale of a Business
Faculty: Saunders, Raymond E

Section: 1     Credits: 2.0
Capacity: 25     Actual: 8