Explore common issues arising in private mergers and acquisitions, where owner-manager sellers have implemented tax-planned structures, and the benefits available under properly executed and maintained ownership structures. This on-demand program was originally presented as an in-person program titled Legal Strategies in Mergers & Acquisitions on April 29, 2025.  Total running time is 58 minutes.

Private mergers and acquisitions present unique challenges and opportunities for clients and their legal counsel. Building on an already-established understanding of fundamental principles, this program explores the more complex aspects of M&As. Learn how tactical strategies can be deployed during the course of a transaction to integrate more complex concepts and tools into your practice. These on-demand programs were originally presented on April 29, 2025. The total running time for each presentation ranges between 40 minutes to 1 hour, 13 minutes.

This paper discusses common issues arising in private mergers and acquisitions, where owner-manager sellers have implemented tax-planned structures, and the benefits available under properly executed and maintained ownership structures. One primary case study will be used to explain the purpose of a simplified but common tax-planned structure and the benefits derived by sellers. A secondary case study shows a non-tax-planned structure to juxtapose against the primary case study, illustrating the disadvantages of not engaging in tax planning in advance of a contemplated sale. These materials are part of a collection presented at LESA’s Legal Strategies in Mergers & Acquisitions program in Edmonton on April 29, 2025.