主要联系人: 埃文·C. Ogrodnik会计师, 迈克尔•鲍曼
Maximize Hidden Deductions Related to Transaction Costs
合并, acquisitions and divestitures are major financial transactions that involve numerous and significant costs and expenses along the way. These fees and expenses can have a major after-税 impact on the final cost of a transaction. Performing a 交易成本分析 (a TCA) can generate significant 税 savings opportunities by identifying certain costs and expenses that may be deductible currently, 或者随着时间的推移. 除了, a TCA helps manage the 税 risks associated with the transaction and the allocation of transaction costs by applying and documenting the necessary due diligence in determining the proper 税 treatment of transaction costs. Tax rules generally require capitalization of transaction related expenses, unless certain specific criteria are met to allow current deduction or amortization of these expenses over a prescribed period.
Since the effective date of Accounting Standards Codification Topic 805 (ASC 805), 业务组合, there has been a divergence between the treatment of transaction costs for (U.S. GAAP) financial accounting purposes and for income 税 purposes. ASC 805 requires all transaction costs to be expensed as incurred. 就税务而言, 然而, transaction costs might be appropriately expensed as incurred, 作为单独的无形资产资本化的, 包括在获得股份的基础上, 包括在其他资产的基础上, 或者包括在免税商誉中. Thus, the key 税 question becomes, how does a 税payer minimize the U.S. GAAP impact on net income and maximize 税 deductions from transaction costs to alleviate this difference between “book” and “税” accounting treatment for such costs?
A TCA distinguishes the deductibility and capitalization of costs associated with transactions for income 税 purposes. As well as providing documentation for 税 return deductions, IRS audit documentation and FIN 48 support relating to these deductions, 经过适当的分析, certain fees may qualify for an immediate deduction often resulting in significant cash savings.
关于施耐德唐斯税务顾问
With one of the largest regional 税 practices in the country, Schneider Downs Tax Advisors’ personal focus on clients and in-depth understanding of current issues ensures that clients are complying with 税 filing requirements and maximizing 税 benefits. Our industry knowledge and focus ensures delivery of technical 税 strategies which can be implemented as practical business initiatives. 欲知详情,请浏览 税务bet9平台游戏.
On Monday, October 14, I had the pleasure of attending the inaugural AI Horizons 匹兹堡 event. 当我走…
Read More >How has the war on talent impacted financial leadership in not-for-profit organizations and what can you do about it? 外包…
Read More >What is outsourced accounting and how can outsourcing your accounting be a competitive advantage? Outsourced Accounting bet9平台游戏 offers customized outsourced…
Read More >Over the past decade, the automotive industry in the U.S. has undergone significant transformation, driven by fluctuations in car prices,…
Read More >我们来玩个游戏吧! 关于紫队的两个事实和一个谎言.In support of 网络安全 Awareness Month, we are examining…
Read More >Schneider Downs is a Top 60 independent Certified Public Accounting (CPA) firm providing accounting, 税, audit and business advisory services to public and private companies, not-for-profit organizations and global companies. We also offer Internal Audit; Technology 咨询; 软件解决方案; Personal 金融 bet9平台游戏; Retirement Plan Solutions and Corporate Finance bet9平台游戏. Schneider Downs is the 13th largest accounting firm in the Mid-Atlantic region and serves individuals and companies in Pennsylvania (PA), 俄亥俄州(哦), 西弗吉尼亚州(WV), 纽约(NY), 马里兰(MD), and additional states in the United States with offices in 宾夕法尼亚州匹兹堡, 哥伦布,哦, 和麦克莱恩, VA.
©2024施耐德唐斯 & Co.公司. 马里兰州牌照号码35239.
每一刻都很重要. 紧急请求, contact the Schneider Downs digital forensics and incident response team at 1-800-993-8937. For all other requests, please complete the form below.
"*表示必填字段