Audit Representation and Support Exposure Studies Litigation Support and Expert Testimony Merger and Acquisition AnalysisPersonal Income Tax Residency Analysis Planning Preparation and/or Review of Returns Protests and Representation at Hearings Refund Claims Relocation Studies Research, Opinions and RulingsSales and Use Tax Process Reviews Sales and Use Tax Reverse Audits Training and Seminars Unclaimed Property Voluntary Disclosure

In the merger and acquisition context, great opportunities for state and local tax planning exist, as well as potentially great areas of exposure. A thorough acquisition or merger plan should include a complete review and assessment of the target's and acquirer's state and local tax positions. With a proper degree of diligence, the proper acquisition price can be negotiated, with a full reflection of both the state and local tax exposures the target may possess, as well as a more perfect prediction of the target's after-tax earning potential when combined with the acquirer's operations. The professionals at Genetelli are experienced in analyzing the tax consequences of mergers and acquisitions. Our analysis, which can be comprehensive or limited in scope, will allow taxpayers to capitalize on planning opportunities, and minimize transaction costs and exposures.

• Structural Tax Implications
• Transactional Tax Implications
• Due Diligence
• Preservation of Tax Attributes
• Purchase Price Allocations
• Use of Investment Subsidiaries