Restructuring
Restructuring is becoming more common not only for large corporations but also for small-mid sized companies as one of effective management strategies. In principle, restructuring needs to be specially resolved at shareholders’ meeting and the resolution is easier for small-mid sized companies. There are many methods for reorganization available such as merger, company split, share transfer/exchange, transfer of business etc. due to recent legal reforms. We promptly study such reform and other related laws and support for the best restructuring or business revitalization.
Reorganization is also used not only for restructuring group companies, but for inheritance measures or business revitalization and this utilization is becoming more common.
We provide you over a long period with services such as business succession consulting from the business owners’ point of views seeking a way for development and continuance of business and for wealthy people, with living succession consulting to inheritance tax filing.
Regarding tax & accounting for merger, company split, transfer of business, contribution in kind, we have experienced cases as follows.
- Split of a food company and special liquidation
- Contribution in kind for financial consulting company
- Transfer of business for IT company
- Merger of real-estate rental business and construction
- Split of real-estate rental business and transfer of the business
- Business transfer of financial future trading company
- Split of financial・property consulting company and establishment of holding company
- Split of tele-communication company and merger
- Debt Equity Swap (DES) of apparel company and merger
- Pseudo-DES of real-estate rental business
- Split of real-estate sales rental business by cash delivery
- SPC establishment by company split for funding
We have experiences in other related works for reorganization
- Evaluation of Business by Discounted Cash Flow Method
- Due diligence for accounting and tax affairs
SU Partners can meet various needs regarding stock and business evaluation. The number of stock evaluation we have done exceeds over 100 companies.
Share Acquisition by M&A
When you acquire shares by M&A or perform transfer business, with what price should you deal with the transaction? Not tax law standard, Stock Evaluation and business evaluation for an acquired company are necessary.
Share with Restriction on Transfer
Stock evaluation is necessary, taking into accounts a request to purchase shares with restriction on transfer or about with what price the shares should be purchased in consideration to purchase request from opposing share holders against reorganization etc.
