When buying or selling a business, Section 1060 of the Internal Revenue Code requires buyers and sellers to allocate the purchase price to be allocated among the assets bought or sold based on the ...

Healthcare and seniors housing owners and operators making acquisitions must allocate the purchase price among various asset classes. Here are three things to know about allocation of purchase price, ...

In the complex world of business transactions, particularly mergers and acquisitions (M&A), purchase price adjustments are a critical concept that help ensure fairness and accuracy in the final ...

Buying a business is a complex transaction. Depending on the business, you might be buying equipment, buildings, patents and trademarks, plus the business name and the reputation that comes with it.