The M&A Source Podcast

M&A Source
  • 5.0 (7)
  • ENTREPRENEURSHIP
  • UPDATED SEMIMONTHLY
The M&A Source Podcast

If you work in the business of buying, growing, or selling businesses, this is the podcast for you! Welcome to the M&A Source Podcast, a podcast brought to you by M&A Source, a non-profit professional organization that provides training and education for small to mid-size business mergers and acquisitions intermediaries. In each episode of the podcast, we will interview leaders in the M&A world to discuss education opportunities provided by M&A Source, trends in M&A Markets, and useful insights provided by the experts that use them. Learn more about the podcast and the organization at M&A Source's website: www.masource.org. LEGAL DISCLAIMER: This resource is intended for educational purposes only and does not constitute legal, financial, or tax advice. The information provided herein should not be relied upon for any specific business or financial decision without first consulting appropriate professional counsel. Readers are encouraged to seek advice from qualified attorneys, accountants, or other professionals to address their unique circumstances. Neither the authors nor the publisher assumes any responsibility for actions taken based on the information provided in this resource.

  1. Top 10 Tax Code Provisions to Leverage in M&A (Part 2)

    NOV 4

    Top 10 Tax Code Provisions to Leverage in M&A (Part 2)

    Interact with the show: https://snip.ly/mas_interact25 (https://snip.ly/mas_interact25)In this episode of the M&A Source podcast, Dave Dejewski continues a series on essential tax code provisions for mergers and acquisitions, discussing five additional provisions that can significantly impact tax outcomes for buyers, sellers, and their advisors.Topic DiscussedThe exchange is a podcast discussing 10 tax code provisions that are relevant for mergers and acquisitions (M&A) transactions. It is divided into two parts, with Part 1 covering the first 5 provisions and Part 2 covering the remaining 5 provisions.Part 2 covers the following tax code provisions:1. Section 368 - Tax-Free ReorganizationsThis provision allows for tax-deferred treatment of certain corporate reorganizations, such as mergers and acquisitions, to encourage business continuity, growth, and realignment without triggering immediate tax liabilities. It requires continuity of interest and continuity of business enterprise.2. Section 409A - Deferred CompensationThis provision establishes strict rules for when income can be deferred and when it must be paid, preventing abuse and ensuring fairness in the tax system. It imposes penalties for non-compliance and encourages proper planning and transparency in deferred compensation plans.3. Section 1031 - Like-Kind ExchangesThis provision allows for the deferral of capital gains taxes when exchanging real properties for similar properties, stimulating growth in real estate-heavy businesses.4. Section 721 - Contributions to PartnershipsThis provision promotes the creation and growth of partnerships by allowing individuals or entities to contribute property to a partnership without triggering immediate tax consequences, facilitating partnership formation and encouraging joint ventures and investments.5. Section 453 and 453A - Installment SalesSection 453 allows sellers to report capital gains income over time through the installment sale method, aligning tax payments with the receipt of sale proceeds and providing tax deferral. Section 453A imposes an interest charge on large installment sales over $5 million to limit the tax benefits of deferring large amounts of tax.Key TakeawaysThese final five of ten tax provisions cover a wide range of areas, including tax-free reorganizations, deferred compensation, like-kind exchanges, partnership contributions, and installment sales.The episode highlights the importance of understanding these provisions and leveraging them to minimize tax liabilities, encourage business continuity, and facilitate growth and realignment. It also emphasizes the need for proper planning, transparency, and compliance to avoid penalties and ensure that the intended tax benefits are realized.Overall, this episode provides valuable insights into the tax considerations and strategies that should be taken into account when structuring M&A deals, making it a valuable resource for advisors, business owners, and investors involved in such transactions.LEGAL DISCLAIMER: This resource is intended for educational purposes only and does not constitute legal, financial, or tax advice. The information provided herein should not be relied upon for any specific business or financial decision without first consulting appropriate professional counsel. Readers are encouraged to seek advice from qualified attorneys, accountants, or other professionals to address their unique circumstances. Neither the authors nor the publisher assumes any responsibility for actions taken based on the information provided in this resource.

    1 hr
  2. Top 10 Tax Code Provisions to Leverage in M&A (Part 1)

    OCT 20

    Top 10 Tax Code Provisions to Leverage in M&A (Part 1)

    Interact with the show: https://snip.ly/mas_interact24 (https://snip.ly/mas_interact24)The episode discusses 10 key tax code provisions relevant to mergers and acquisitions (M&A) transactions. It is divided into multiple parts, wi...

    40 min
  3. Fall 2024 Conference Preview

    OCT 11

    Fall 2024 Conference Preview

    Visit MA Source and Register: https://masource.org/events/conference/ (https://masource.org/events/conference/)Visit Show Notes: https://podcast.masource.org/fal...

    39 min
  4. Cross Border Accounting with Katrina Nacci

    AUG 27

    Cross Border Accounting with Katrina Nacci

    Links:* Visit the Show: https://podcast.masource.org (https://podcast.masource.org)* Become a member or register for a class or event: https://masource.org (https://masource.org)Summary of th...

    1h 4m
  5. Essential Business Performance Metrics for M&A Advisors

    JUN 27

    Essential Business Performance Metrics for M&A Advisors

    Interact with the show: https://snip.ly/mas_interact21 (https://snip.ly/mas_interact21)Share your origin story (https://app.rumble.studio/forms/open/e9fda8a3-8d0a-4319-8815-019b06c93f39)In this episode of the M&A Source podcast, Dave Dejewski dives deep into essential business performance metrics that significantly impact business valuation and success. Dave discusses key metrics such as EBITDA, employee activity ratios, and cash flow ratios, providing insights into their importance and how to leverage them for better client guidance. He shares practical examples from client experiences and offers a comprehensive worksheet of various metrics for M&A professionals.The episode discusses the importance of understanding and analyzing key business performance metrics in the M&A process, emphasizing on metrics like sales per employee, employee turnover rate, and operating cash flow, and offers a comprehensive worksheet with various valuation ratios and metrics to better guide clients and position oneself as an expert.David emphasizes the value of presenting oneself as an expert by having in-depth knowledge of these metrics and being able to have meaningful conversations with sellers and buyers. By analyzing these metrics, M&A advisors can drive improvements, increase the value of the businesses they represent, and remove friction from the transaction process.The offer of a worksheet with 56 different valuation ratios, sector-specific ratios, profitability ratios, operational metrics, and more is a valuable resource for M&A professionals to incorporate into their practice and better serve our clients.

    25 min
  6. Business Valuations with Shelia Darby

    MAY 8

    Business Valuations with Shelia Darby

    Visit us at https://podcast.masource.org (https://podcast.masource.org)In this episode, Shelia Darby, Managing Director of Bizworth, discusses the importance of accurate business valuations in M&A transactions, the different valuation methodologies, challenges in valuations, best practices and ethical considerations, and the value of partnering with valuation professionals.Resources Discussed in this Episode* Aswath Damodaran resources on valuation and corporate finance: https://pages.stern.nyu.edu/~adamodar/ (https://pages.stern.nyu.edu/~adamodar/)* Business Reference Guide: https://businessreferenceguide.com/ (https://businessreferenceguide.com/)* Vertical IQ: https://verticaliq.com/ (https://verticaliq.com/)* Deal Stats: https://www.bvresources.com/products/dealstats (https://www.bvresources.com/products/dealstats)* Biz Comps: https://bizcomps.com/ (https://bizcomps.com/)* ValueSource: https://www.valusource.com/ (https://www.valusource.com/)* Peer Comps: https://peercomps.gvalue.com/ (https://peercomps.gvalue.com/)* Pitchbook: https://pitchbook.com/ (https://pitchbook.com/)* Brokerage Simplification Act Info: https://masource.org/resources/legal-updates/ (https://masource.org/resources/legal-updates/)Topic DiscussedStructure and SummaryThis episode features an interview with Shelia Darby, Managing Director of Bizworth, who has over 25 years of experience in business valuations. The discussion covers the following key sections:Introduction and Background Shelia shares her background, starting in the corporate world at companies like Enron and transitioning to the middle market and Main Street valuations. She discusses her certifications and the importance of continuous learning.Importance of Accurate Business ValuationsShelia explains why accurate business valuations are critical for both buyers and sellers in M&A transactions, helping to close more deals and avoid leaving money on the table.Valuation MethodologiesThe three main valuation approaches are discussed: asset approach, market approach, and income approach. Shelia dives into the details of each approach, common methods used, and when to apply them.Special Circumstances and ChallengesVarious special circumstances and challenges in business valuations are explored, including non-operating assets, intangible assets, regulatory impacts, distressed businesses, and rapid growth or volatile businesses.Best Practices and Ethical ConsiderationsShelia shares best practices for valuations, emphasizing transparency, honesty, and using reputable sources. She also discusses ethical considerations, drawing from her experience on the Ethics Oversight Board of NACVA.About BizworthShelia provides information about her company, Bizworth, and the valuation services they offer to support M&A advisors and business brokers.Questions/AnswersThroughout the interview, several questions were asked and answered:Q: How did you get into the business of valuations, and what drew you to it as a career?A: Shelia started in the corporate world at companies like Enron, working in valuation groups. She transitioned to Main Street and middle market valuations in 2014, finding it more appealing.Q: Why is an accurate business valuation critical for both the seller and the buyer in the M&A process?

    1h 14m
  7. Beyond Numbers: Unveiling the Tax Puzzle in M&A Transactions with Roman Basi

    MAR 28

    Beyond Numbers: Unveiling the Tax Puzzle in M&A Transactions with Roman Basi

    In this tax-season special episode of the M&A Source Podcast, we delve into the fascinating world of taxes within the mergers and acquisitions space. Our guest, Roman Basi, a seasoned attorney, CPA, and real estate broker, shares invaluable insights into the complexities of taxes affecting M&A transactions. From capital gains adjustments to international tax policies, Roman's expertise sheds light on the myriad ways taxes influence the outcome of business deals.Roman's journey, from his early days working in his father's real estate company to becoming a leading expert in financial, legal, and tax planning, provides listeners with a unique perspective on the importance of tax knowledge in the M&A industry. His contributions to education and his role as president of the Center for Financial, Legal and Tax Planning underscore the critical intersection of law, accounting, and real estate in successful business transactions.This episode is a must-listen for M&A advisors, business owners, and anyone interested in the behind-the-scenes tax implications of business mergers and acquisitions. Roman's practical advice and personal anecdotes offer a compelling narrative that demystifies taxes, making them an engaging topic for all.Key Takeaways:* The Impact of Taxes on M&A Transactions: Understanding the role of capital gains tax, corporate changes, and international policies in shaping business deals.* Roman Basi’s Multifaceted Expertise: Insights from a career spanning law, accounting, and real estate, emphasizing the interdisciplinary nature of tax planning.* Educational Contributions: Roman's dedication to educating professionals and business owners on tax strategies and legal intricacies.* Personal Journey: A glimpse into Roman's path from managing a family-owned operation to becoming a leading figure in financial and tax planning.* Practical Advice for M&A Professionals: Strategies for navigating the tax landscape and optimizing transaction outcomes through informed decision-making.

    1 hr

  8. MAR 11 · BONUS

    Spring 2024 Conference Overview

    In this short community update, hear from Kathlene Thiel, our 2024 Conference Chair as she explains our agenda and what you can expect from this Spring conference.

    6 min
See All (27)

5
out of 5
7 Ratings

About

If you work in the business of buying, growing, or selling businesses, this is the podcast for you! Welcome to the M&A Source Podcast, a podcast brought to you by M&A Source, a non-profit professional organization that provides training and education for small to mid-size business mergers and acquisitions intermediaries. In each episode of the podcast, we will interview leaders in the M&A world to discuss education opportunities provided by M&A Source, trends in M&A Markets, and useful insights provided by the experts that use them. Learn more about the podcast and the organization at M&A Source's website: www.masource.org. LEGAL DISCLAIMER: This resource is intended for educational purposes only and does not constitute legal, financial, or tax advice. The information provided herein should not be relied upon for any specific business or financial decision without first consulting appropriate professional counsel. Readers are encouraged to seek advice from qualified attorneys, accountants, or other professionals to address their unique circumstances. Neither the authors nor the publisher assumes any responsibility for actions taken based on the information provided in this resource.

Information

  • Creator
    M&A Source
  • Years Active
    2020 - 2024
  • Episodes
    27
  • Rating
    Clean
  • Copyright
    © Copyright 2024 MASource Podcast
  • Show Website
    The M&A Source Podcast

You Might Also Like

To listen to explicit episodes, sign in.

Stay up to date with this show

Sign in or sign up to follow shows, save episodes, and get the latest updates.
Select a country or region

Africa, Middle East, and India

Asia Pacific

Europe

Latin America and the Caribbean

The United States and Canada