Structuring and drafting many asset acquisitions and allocating the purchase price on both the purchaser and seller under 1060 allocation procedures;
Martin Ice Cream Co. and allocating up to eighty percent (80%) to personal goodwill;
Structuring and drafting stock acquisitions;
Utilizing contingent consideration within installment sales;
Advising on stock transactions treated as assets acquisitions under 338 (and general desire of NOL), 338(h)(10) (eligibility, consequences, desirability) and 336(e);
Qualified Small Business Stock under 1202;
Determining whether to structure for stepped-up basis, allocating basis and other capitalizable costs among target’s assets and amortizing intangibles;
Payment for goodwill (personal and business), services and non-compete; and