Verfügbarkeit: Acquisitions, mergers, sales, buyouts and takeovers

Acquisitions, mergers, sales, buyouts and takeovers: a handbook with forms

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Bibliographische Detailangaben
Hauptverfasser:	Scharf, Charles A. (VerfasserIn), Shea, Edward E. (VerfasserIn), Beck, George C. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Englewood Cliffs, NJ Prentice-Hall 1991
Ausgabe:	4. ed.
Schlagworte:	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
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	Frühere Ausg. u.d.T.: Scharf, Charles A.: Acquisitions, mergers, sales and takeovers.
Beschreibung:	XIX, 526 S
ISBN:	0130055964

Internformat

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Datensatz im Suchindex

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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
subject_GND	(DE-588)4205916-1 (DE-588)4078615-8 (DE-588)4078704-7
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
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