Acquisitions, mergers, sales, buyouts and takeovers: a handbook with forms
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice-Hall
1991
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Frühere Ausg. u.d.T.: Scharf, Charles A.: Acquisitions, mergers, sales and takeovers. |
| Beschreibung: | XIX, 526 S |
| ISBN: | 0130055964 |
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| 250 | |a 4. ed. | ||
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Datensatz im Suchindex
| _version_ | 1804119660070699008 |
|---|---|
| adam_text | Table of Contents
What This Book Will Do for You vii
Who Can Benefit from Using this Book ix
1 CORPORATE DEVELOPMENT AND STRATEGIES
FOR BUYERS AND SELLERS 1
Part 1. The Buyer s Point of View 1
Growth 1
Methods and Strategies to Achieve Growth 2
Internal Expansion 4
Outline of a Business Expansion Proposal 5
Deciding Whether and What to Expand 6
Deciding Between Internal Expansion and a Business
Acquisition 7
Corporate Development Departments 9
Background 9
Beginning a New Department 10
Learning the Business and the Industry 10
Computer Modelling 11
Reference Materials 11
Acquisition Strategies 13
Part 2: The Seller s Point of View 15
Making Divestiture Decisions 15
General Seller Objectives 16
The Retiring Founder s Decision 16
The Young Founder s Decision 18
Divestiture Decisions by Diversified Corporations 19
Venture Capital Exit Decisions 20
Executors , Administrators and Trustees Decisions 20
Bankruptcy Divestiture Decisions 21
Decisions When Selling a Troubled Business 23
Screening Potential Buyers 24
xi
xii Table of Contents
2 FINANCING AND STRUCTURING ACQUISITIONS:
DEFINITIONS OF SOME TECHNICAL TERMS 27
Financing Sources 27
Financial Intermediaries 28
Financial Instruments 29
Presentations to Lenders and Investors 32
(A) Lenders 32
(B) Sellers as Lenders 34
(C) Equity Investors 35
Structuring Acquisitions 36
(A) Corporations 36
(B) Basic Acquisition Structures 37
Advantages and Disadvantages of the Basic Structures 38
Structuring to Achieve Special Results 42
Structures for ESOP Acquisitions 43
Factors in Selecting a Leveraged Buyout Structure 44
Diagrams (Exhibits 2 1, 2 2 and 2 3) 45
3 INVESTMENT BANKERS, M A CONSULTANTS,
BROKERS AND FINDERS 49
Investment Banking Firms 49
M A Consultants 51
Model Letter Inviting Bids in a Divestiture Auction 52
Legal Principles 55
Working with Brokers and Finders 63
Forms of Letter Agreements with a Business Broker 65
Form of Finder s Agreement 67
4 DETERMINING THE PURCHASE PRICE:
NEGOTIATION AND VALUATION METHODS 71
The Primary Factor: Negotiation 71
Valuation Experts 71
Considerations Before Valuation 72
The Business Judgment Rule 73
Valuation Methods 74
Market Value 74
Financial Statement Values 76
Financial Statement Analysis 76
Dividend Value 76
Book Value 77
Liquidation Value 77
Replacement Cost 77
Asset Oriented Values—Generally 78
Capitalization of Gross Revenues 78
Table of Contents xiii
Capitalization of Historical Earnings 79
Price Earnings Ratios 80
Cash Flow Multiples 81
Discounted Present Value of Future Earnings 81
Discounted Cash Flow Valuation 83
Weighting Techniques 88
Shareholder Value ( Bust Up ) Analysis 89
Operating Ratios and Other Data 91
Tax Valuation Methods 91
Non Financial Statement Values 92
Effects of Method of Payment 93
Value Contributed by Buyer 95
Limits on Maximum Price 96
Example of a Fairness Opinion 98
5 CONDUCTING THE NEGOTIATION AND
COORDINATING THE INVESTIGATION 99
The Negotiation 100
The Business Investigation 103
Accounting Magic Diagram 110
An Acquisition Timetable 112
The Business Investigation Checklist 115
6 ANTITRUST AND OTHER INITIAL
LEGAL CONSIDERATIONS 131
Antitrust—Clayton Act §7 132
Federal Merger Guidelines 136
Hart Scott Rodino Requirements 140
Enforcement by Competitors and
Targets of Tender Offers 144
Unintended Assumption of Seller s Liabilities 145
Trust Fund Theory 146
DeFacto Merger 146
Creditor Protection 147
Successor Liability 147
Stock Exchange Requirements 148
Stock Exchange Market Surveillance 150
State Blue Sky Laws 152
Insiders and Insider Information 153
Sale of Control 158
Disclosure Obligations in Stock Acquisitions 160
State Corporation Laws 161
Unusual Charter Provisions 161
Pension and Profit Sharing Plans 162
xiv Table of Contents
Employee Stock Options 168
Nonassignability of Contracts 168
Loan Agreement Restrictions 168
Bulk Transfers 169
Restricted Securities 169
Sales and Use Taxes 169
Liabilities to Employees 170
Environmental, Worker Safety
and Product Liability 170
7 ACCOUNTING FOR ACQUISITIONS 173
Some Basic Accounting Concepts 173
Purchase Method—Goodwill 174
Pooling of Interests —No Goodwill 174
Accounting Criteria for Pooling of Interests 177
Pooling Criteria —Historical Background 177
Pooling of Interests—Current General Conditions 178
Absence of Planned Transactions—Three Conditions 180
Segment Reporting 181
Accounting for Leveraged Buyouts 181
8 SECURITIES AND EXCHANGE COMMISSION
PROBLEMS—ACQUISITIONS 183
The Law and SEC Rules 183
The Registration Process Under the
Integrated Disclosure System 184
Registration by Foreign Issuers 189
The Private Offering Exemption 190
Rule 145 and Form S 4 193
Rule 144 195
Regulation D 198
Rule 144A and Regulation S 204
Conclusion 205
Form S l 206
Form 144 212
Form D 214
9 TENDER OFFERS AND DEFENSES;
ISSUER REPURCHASES AND GOING PRIVATE ;
PROXY CONTESTS 223
Takeover Bids 223
The Tender Offer 224
The Creeping Tender Offer 226
Schedule 13D 227
Table of Contents xv
Pre Williams Act Tender Offers 228
The Williams Act 228
Schedule 14D 1 229
Procedural Safeguards 229
Withdrawal of Tendered Shares 229
Pro Rata Acceptance 229
Price Increases 230
Open Period 230
Announcement and Delivery of Documents 230
Equal Treatment of Security Holders 231
Schedule 14D 10 231
Tender Offer—Tax Consequences 231
Rule 10b 5 232
Open Market Purchases 232
Section 16(b) 233
State Statutory Regulation of Tender Offers 233
Business Combination Laws 234
Other Antitakeover Laws 235
Registered Exchange Offer 236
Issuer Tender Offers, Stock Repurchases and
Going Private Transactions 238
Preparing for Takeover Bids 241
Preliminary Defensive Steps 244
Directors Duties in Evaluating a Hostile Bid 244
Defensive Maneuvers to a Takeover Bid 246
The Future of Takeovers 250
Proxy Contests 251
10 TAXABLE ACQUISITIONS AND GENERAL
CONCEPTS 269
Basic Principles 269
Pre 1987 Acquisitions 270
Post 1987 Acquisitions 271
Allocation of Basis—§1060 273
Contractual Allocation of the Price 273
Form 8594 276
Example of Contractual Price Allocation 278
Unified Tax Rates 278
Installment Sales—§453 279
Imputed Interest—§483 281
Original Issue Discount—§1272 283
Preferred Stock—§306 Stock 284
Collapsible Corporations—§341 286
Net Operating Loss Carryovers—§381 and §382 286
Xvi Table of Contents
Built in Gains 288
Section 269 Disallowance 288
Corporate Equity Reductions 289
Buying Stock to Acquire Assets—§338 289
Interest on Acquisition Indebtedness—§279 290
Depreciation and Investment Credit
Recapture 293
State and Local Taxes 296
Other Tax Information 296
11 TAX FREE REORGANIZATIONS 299
Tax Treatment Versus Accounting Treatment 299
Tax Objectives of Seller 300
Tax Objectives of Buyer 301
Subsequent Effects of a Tax Free Reorganization 301
Tax on Subsequent Sale 301
Stepped Up Basis on Death 301
The Tax Free Acquisition 302
Merger or Consolidation 303
Stock for Stock Acquisitions 306
Diagram 308
Effects on Stockholders 312
Effects on Corporations 315
Nonstatutory Problems in Tax Free Acquisitions 316
Dissenting Stockholders 318
Triangular Mergers 319
Effects of Poison Pills 319
Foreign Corporations 319
12 LEVERAGED BUYOUTS 323
Introduction 323
Advantages to Sellers and Buyers 324
History 324
Profile of the Candidate Business 326
Financial Structure 327
Asset Based Transactions 327
Cash Flow Based Transactions 327
High Yield Securities ( Junk Bonds ) 328
Legal Structure and Transactions 330
Creditor s Rights 331
Tax Considerations 333
Employee Stock Ownership Plans 336
Founders Investment and Stock Ownership 339
Conflicts of Interest 340
Table of Contents xvii
13 FOREIGN COMPANY ACQUISITIONS AND JOINT
VENTURES 343
Foreign Investment in the United States 343
Few Direct Restrictions on Foreign Investment 344
Establishing or Acquiring a Business 345
Choice Between a Subsidiary or Direct
Ownership and Operation 345
Domestic Holding Companies 346
Taxation of Foreign Owners Businesses and Businessmen 348
Joint Ventures with Foreign Companies 351
Single Purchase Joint Ventures
and Cooperation Agreements 351
Joint Ventures Organized as Partnerships 352
Joint Ventures Organized as Corporations 354
Index to Joint Venture Agreement (Corporate) 356
Index to Joint Venture Agreement (Partnership) 358
Index to Agreement to Provide Technology,
Engineering Services, Equipment Procurement
and Technical Services for Construction and
Operation of a Manufacturing Plant 360
14 THE ACQUISITION CONTRACT
PRELIMINARY AGREEMENTS, STOCK
PURCHASE AGREEMENTS AND
ACQUISITION CONTRACT CHECKLIST 363
Options, Restrictive Agreements and Letters of Intent 364
Form of Option Agreement 368
Form of Letter of Intent 371
The Acquisition Contract 373
Structure and Contents 373
Parties 373
Recitals 373
Statement of the Transaction 374
Representations and Warranties 374
Covenants 375
Conditions 375
Closing Procedures, Documents and Payments 375
Indemnities 376
Termination and Default 376
General Provisions 376
Signatures 376
Exhibits 376
Form of Letter of Intent (Exhibit 14 1) 378
xviii Table of Contents
Form of Stock Purchase Agreement (Exhibit 14 2) 381
Acquisition Contract Checklist (Exhibit 14 3) 393
15 THE ACQUISITION CONTRACT:
ASSET PURCHASE AGREEMENTS—
SPECIAL PROVISIONS AND AGREEMENTS 399
Defining the Assets 399
Buyer s Assumption of Liabilities 400
Indemnification 401
Representations and Warranties 402
Covenants 403
Conditions Precedent to the Closing 403
Other Provisions 403
Form of Assets Purchase Agreement (Exhibit 15 1) 416
Form of Escrow Agreement (Exhibit 15 2) 436
Detailed Contingent Price Formula
Provision with Appendix Containing
Accounting Policies (Exhibit 15 3) 441
16 THE ACQUISITION CONTRACT:
MERGER AGREEMENTS 449
Tax Free Reorganization Using a Triangular Merger 450
A Cash Out Transaction Using a Triangular Merger 450
Form of Agreement and Plan of Merger and
Reorganization (Exhibit 16 1) 452
Form of Cash Out Merger Agreement
(Only Parties, Recitals and Article I)
(Exhibit 16 2) 476
Form of Exchange Agency Agreement (Exhibit 16 3) 483
17 CLOSING AN ACQUISITION 489
Overview 489
Timing 490
Basic Procedures 490
Merger 490
Stock Acquisition (Private Company) 491
Stock Acquisition (Public Company) 491
Exchange Offer 491
Assets Acquisition 491
Closing Documents 492
Activities Concurrent with Closings 493
Audits 493
Securities Registration—Federal Laws 493
State Blue Sky Laws 494
Table of Contents xix
State Corporation Laws, the Corporate Charter
and Bylaws 494
Stock Exchange Rules and Listing 494
Tax Rulings 498
Antitrust Clearance 498
Conducting the Closing 499
Concurrent Loan Closing 499
Closing Memoranda and Checklists 499
Example of a Closing Memorandum (Exhibit 17 1) 501
18 AFTER THE ACQUISITION 505
Post Closing Priorities 505
Integrating the Acquired Business 505
Shutdowns, Cutbacks and Layoffs 507
A Business Integration Checklist 509
Post Closing Checklist 509
Maintaining Older Liability Insurance Coverage 510
Integrating Pension Plans 511
Claims After the Closing 514
Conclusion 516
Index of Forms 517
Subject Index 519
|
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| spelling | Scharf, Charles A. Verfasser aut Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms Charles A. Scharf; Edward E. Shea; George C. Beck 4. ed. Englewood Cliffs, NJ Prentice-Hall 1991 XIX, 526 S txt rdacontent n rdamedia nc rdacarrier Frühere Ausg. u.d.T.: Scharf, Charles A.: Acquisitions, mergers, sales and takeovers. Unternehmen Business enterprises United States Purchasing Handbooks, manuals, etc Consolidation and merger of corporations United States Handbooks, manuals, etc Sale of business enterprises United States Handbooks, manuals, etc Mergers and Acquisitions (DE-588)4205916-1 gnd rswk-swf Unternehmensveräußerung (DE-588)4078615-8 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Unternehmensveräußerung (DE-588)4078615-8 s DE-604 Mergers and Acquisitions (DE-588)4205916-1 s Shea, Edward E. Verfasser aut Beck, George C. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003409440&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Scharf, Charles A. Shea, Edward E. Beck, George C. Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms Unternehmen Business enterprises United States Purchasing Handbooks, manuals, etc Consolidation and merger of corporations United States Handbooks, manuals, etc Sale of business enterprises United States Handbooks, manuals, etc Mergers and Acquisitions (DE-588)4205916-1 gnd Unternehmensveräußerung (DE-588)4078615-8 gnd |
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| title | Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms |
| title_auth | Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms |
| title_exact_search | Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms |
| title_full | Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms Charles A. Scharf; Edward E. Shea; George C. Beck |
| title_fullStr | Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms Charles A. Scharf; Edward E. Shea; George C. Beck |
| title_full_unstemmed | Acquisitions, mergers, sales, buyouts and takeovers a handbook with forms Charles A. Scharf; Edward E. Shea; George C. Beck |
| title_short | Acquisitions, mergers, sales, buyouts and takeovers |
| title_sort | acquisitions mergers sales buyouts and takeovers a handbook with forms |
| title_sub | a handbook with forms |
| topic | Unternehmen Business enterprises United States Purchasing Handbooks, manuals, etc Consolidation and merger of corporations United States Handbooks, manuals, etc Sale of business enterprises United States Handbooks, manuals, etc Mergers and Acquisitions (DE-588)4205916-1 gnd Unternehmensveräußerung (DE-588)4078615-8 gnd |
| topic_facet | Unternehmen Business enterprises United States Purchasing Handbooks, manuals, etc Consolidation and merger of corporations United States Handbooks, manuals, etc Sale of business enterprises United States Handbooks, manuals, etc Mergers and Acquisitions Unternehmensveräußerung USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003409440&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT scharfcharlesa acquisitionsmergerssalesbuyoutsandtakeoversahandbookwithforms AT sheaedwarde acquisitionsmergerssalesbuyoutsandtakeoversahandbookwithforms AT beckgeorgec acquisitionsmergerssalesbuyoutsandtakeoversahandbookwithforms |