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Innovation through M&A: Promega's Taxable Acquisition of Ophidian
Frank, Mary Margaret; Harrison, LisaCaso DARDEN-C-2432-EContabilidad y controlThe tax director for Promega Corporation (Promega), was finalizing a deal to buy Ophidian Pharmaceuticals, Inc. (Ophidian), and needed to settle on a deal structure. Given that the consideration paid for Ophidian was going to be primarily cash, the deal would be taxable. The question for her to address was: Should Promega buy the assets or stock of Ophidian? She had to consider the after-tax consequences to Promega and Ophidian from the different...Desde 8,20 €
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Nota técnica DARDEN-C-2421-EContabilidad y controlThis technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax laws, not financial accounting standards, affect the after-tax cash flows attributable to the deal. The note provides steps to determine a target’s tax b...Desde 8,20 €
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The Value of Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Nota técnica DARDEN-C-2256-EContabilidad y controlThis technical note provides an overview of the tax law governing the use of a target's net operating losses (NOLs) and other tax attributes by the acquirer. Every transaction requires the acquirer to assess the impact of any limitations under the tax law on the use of the target's NOLs. Because these limitations affect the value of the NOLs, they affect the price the acquirer is willing to pay for the loss corporation and ultimately the optimal ...Desde 8,20 €
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Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses
Frank, Mary Margaret; Right, Jonathan M.Caso DARDEN-C-2257-EContabilidad y controlThis brief case asks students to assess the impact of an acquisition on the valuation of a company's net operating losses. Specifically, students assess whether an article discussing Alcatel S.A. s acquisition of Lucent has assessed the correct value of Lucent's net operating losses. The case requires students to use the companies' financial statement information and a related technical note on the valuation of net operating losses in acquisition...Desde 8,20 €
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Bayonne Packaging, Inc., Teaching Note
Shapiro, Roy D.; Morrison, Paul E.Nota del Instructor HBS-4422-EServicios y operacionesTeaching Note for Product Number 4420.Desde 0,00 €
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ClearEyes Cataracts Clinic, Teaching Note
Shapiro, Roy D.; Morrison, Paul E.Nota del Instructor HBS-916504-EServicios y operacionesTeaching note for case 916503.Desde 0,00 €
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Delwarca Software Remote Support Unit, Teaching Note
Shapiro, Roy D.; Morrison, Paul E.Nota del Instructor HBS-913542-EServicios y operacionesTeaching Note for Product #913541Desde 0,00 €
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Bayonne Packaging, Inc.
Shapiro, Roy D.; Morrison, Paul E.Caso HBS-4420-EServicios y operacionesA printer and paper converter produces customized packaging used by industrial customers to deliver promotional materials, software, luxury beverages, and gift food and candy. The company specializes in creating innovative packaging solutions for its customers and providing full service from design through final delivery. Even though revenue has tripled, performance has been declining and the firm posted its first loss in over 10 years. The new V...Desde 8,20 €
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Delwarca Software Remote Support Unit
Shapiro, Roy D.; Morrison, Paul E.Caso HBS-913541-EServicios y operacionesDelwarca Software provides business software to large corporate clients around the world. The firm serves customers who prefer to assemble corporate solutions using a combination of software programs from various suppliers rather than implementing a single enterprise resource planning system. Consequently, Delwarca must provide telephone support services for complex software-hardware interaction and performance problems in addition to the typical...Desde 8,20 €
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ClearEyes Cataracts Clinic (Spanish version)
Shapiro, Roy D.; Morrison, Paul E.Caso HBS-916S10Servicios y operacioneskeeping her physical facility as it is and extending office hours, or renting additional space within her current building. The first appears to be less disruptive to operations but risks alienating her workforce. The second is more disruptive to current operations during construction and will require more capital investment. This case is designed to be taught in a single class session with students who have practiced process analysis.Desde 8,20 €