Hein & Associates LLP

Tax consequences figure prominently in the strategic planning of a change in ownership, the issuance, redemption or conversion of stock, or the acquisition of another business. If your company is considering the purchase of a business, or has experienced a change in ownership, either through a sale or the issuance of stock, understanding the expected benefits of tax attributes, such as net operating losses (NOLs), is essential.

HEIN & ASSOCIATES LLP offers important guidance and support with the complex rules of Section 382 to help you achieve the result you expect from a major transaction. Our team of professionals provides support for every step of the process:

Entity structure planning
Guidance and planning for Section 382 application
Support for purchase or sale of a business
Planning for issuance of stock

Valuation of the company with NOLs is one of the first steps to determine the Section 382 limitation. Careful consideration must be given to this process to avoid potential trouble spots such as capital contributions and accumulation of non-business assets.

Whether you are the buyer of seller, or are considering a stock transactions, look to HEIN & ASSOCIATES LLP for assistance through every aspect of managing NOLs.