Navigating M&A Transaction Costs from a Tax Perspective
Learning objectives

After completing this course, the learner should be able to:

  • Identify the kind of capital transactions governed by Treas. Reg. 1.263(a)-5
  • Define the costs that facilitate a transaction and the general rule that governs their treatment
  • Identify the primary exceptions to the general rule of capitalization
  • Define the key considerations surrounding success-based fees
  • Analyze the common ancillary issues that come up in connection with a transaction cost analysis
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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