acquirer

Asset Deal: The acquiring company purchases a part or all of the assets of the target company for cash, stock, securities, or other considerations.

381(a) list of tax attributes that transfer to the acquiring company in a merger.

The acquiring company executives also see the former as inferior and perceive themselves to be superior.

Conversely, if the deal is structured as an asset-only acquisition, the default rule is that the acquiring company gets only those liabilities it expressly assumes.

If not, then the acquiring company has to beef up those reserves post-closing date.

Failing to retain the longer tenured top executives would reduce the quality of resources brought to the acquisition process, and the attendant losses of the reputation resource would indicate that prior tenure is not valued by the acquiring company, a gesture which could lower confidence in and commitment to the acquisition.

But an acquiring company can bring positives as well.

In fact, five of the 10 mergers that occurred last year and one of the two deals that have been struck during the first months of 1999 involved grocery store chains as the acquiring company.

With an acquisition, you can damage both the acquiring company and the target and the lives of many thousands of people.

Interact with the acquiring company to be sure all things agreed to are being done and to make sure the transition is as easy as possible.

Under purchase accounting, the assets and liabilities of an acquired company (enherent) as of the effective time of the acquisition are recorded at their respective fair values and added to those of the acquiring company (Dynax).

The acquiring company is considered the sponsor of the mutual's demutualization.

85-197, the IRS ruled that an acquiring company satisfied the COBE requirement following a merger of a holding company into its wholly owned operating subsidiary, reasoning that the holding company's historic business was also the subsidiary's historic business.

In contrast, the purchase method requires the acquiring company to capitalize the fair market value of the target company's net assets.

In a stock merger, has the acquiring company -- whose equity the selling shareholders will receive in exchange for theirs -- been properly valued?