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Structuring Leveraged Buyouts: Advanced Planning and Tax Considerations for Debt Financed Acquisitions

Recording of a 90-minute premium CLE/CPE webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
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Conducted on Wednesday, February 7, 2018

Recorded event now available

or call 1-800-926-7926

This CLE/CPE course will offer tax and corporate professionals practical guidance on structuring leveraged buyouts and tax-efficient strategies for debt acquisition financing. The panel will discuss the use of debt finance in structuring asset and stock purchase transactions and mergers, and detail the tax implications of various debt structures to obtain the best possible tax treatment of a debt-financed buyout.


An acquisition or merger funded all or in part with a material amount of debt continues to serve as a valuable option for companies’ growth strategy. Navigating the array of factors to consider while structuring leveraged buyouts requires in-depth knowledge of pitfalls to avoid and securing the tax benefits of substituting debt for equity.

Recognizing available debt options and the tax implications of a leveraged structure such as interest deductions for indebtedness, characterization of debt and equity, and stepped-up vs. carryover basis, will assist in advising both buyers and sellers.

Listen as our experienced panel provides guidance in assessing transactions to aid the process of structuring leverage buyouts along with the tax implications of Section 279, Section 338(h)(10), Section 336(e) and Section 163 in debt-financed acquisition transactions.



  1. Debt options for leveraged buyouts
  2. Multi-layer debt and equity financing
  3. Deducting interest and characterization of debt and equity (Section 279 and Section 163).
  4. Allocation of basis in a taxable asset or stock purchase (Section 338(h)(10) or 336(e) elections)


The panel will review these and other key issues:

  • Identifying the mechanics of a properly structured leveraged buyout
  • Recognizing the benefits and drawbacks of using multi-layer debt and equity financing structures
  • Determining interest deductibility and proper characterization of debt and equity in various structures
  • Discerning the different treatments of stepped-up vs. carryover basis and related tax implications


Schockett, Paul
Paul Schockett

Skadden Arps Slate Meagher & Flom

Mr. Schockett advises public and private companies on a broad range of U.S. federal income tax matters, with...  |  Read More

Donnelly, Matthew
Matthew J. Donnelly
Skadden Arps Slate Meagher & Flom

Mr. Donnelly advises public and private companies on a broad range of domestic and international U.S. federal income...  |  Read More

Goldstein, Robert
Robert C. Goldstein

Skadden Arps Slate Meagher & Flom

Mr. Goldstein represents issuers and investment banks in connection with a wide variety of public and private...  |  Read More

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Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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