1. What key tax factors are most influential in mergers and acquisitions? Are mergers and acquisitions unique in their tax consequences? 2. What factors motivate acquisition transactions? Which do you...

1. What key tax factors are most influential in mergers and acquisitions? Are mergers and acquisitions unique in their tax consequences?

2. What factors motivate acquisition transactions? Which do you think are most important?

3. What are the tax advantages of transferring T’s tax attributes to A? What transactional substitutes might T use to secure these advantages?