MAS Course # 450 – M&A Industry Update: Key Topics and Trends Year 2020

There is one descriptor not applicable to the M&A Industry and that is ---- Static. The M&A Industry is dynamic and constantly moving. Some techniques and approaches stay consistent while others adjust due to tax law changes, the economy and market demand. Entity types alone have a direct impact on planning options. What works for one entity may only partially apply to another entity or not apply at all.

Like the M&A Industry, this course is designed to not be static. This course provides education content on subjects of current importance. The course topics adjust each year based on issues impacting businesses and planning issues that can be used to meet and address the needs of businesses and their owners.

The subjects covered in this Year 2020 edition are:

•Covid-19 and Recasting

•Covid-19 and Business Valuation

•Qualified Small Business Stock

•Self-Created Intangibles

MAS Course 417: Business Valuation for M&A

A business valuation can be a highly effective tool in developing and closing transactions. This course outlines ways to make optimal use of a professional business valuation in middle market transactions. Business appraisal principles and processes, including the approaches and methods applied in valuations, will be addressed to identify multiple opportunities to improve client communications. Examination of the integral parts of a valuation will show how the information flows through into client education, value engineering, due diligence preparation, tax planning, and negotiations.  There are no required prerequisites; however a fundamental knowledge of financial statements and the business ownership transfer process is essential to accrue the maximum benefit from the course.