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Mergers & Acquisitions
- Mergers & Acquisitions
- Leveraged Buyouts

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How do you treat NOLs in a M&A deal?

Full Question:
What is the proper treatment of NOL carryforwards in a M&A deal for the acquiring company?

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by Guest 1.

added 11 years ago

RE: How do you treat NOLs in a M&A deal?

This is perhaps best illustrated through an example – Company ABC is acquiring Company XYZ. Company XYZ has $50 million of NOL carryforwards. The calculation for the annual NOL allowance that Company ABC will be able to reduce Pre-Tax Income by following any 'change of ownership' of Company XYZ (p... Read More

by WST Expert 1.

added 11 years ago

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