Transcription of Asset Acquisitions: Assuming and Avoiding Liabilities
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Asset Acquisitions: Assuming and Avoiding Liabilities
913 Asset Acquisitions: Assuming and Avoiding Liabilities Byron F. Egan* Table of Contents I. INTRODUCTION .. 914 II. WHETHER TO DO AN Asset purchase .. 917 A. Purchased Assets .. 917 B. Contractual 918 C. Intellectual Property 919 D. Governmental Authorizations .. 920 E. Assumed 920 F. Dissent and Appraisal Rights .. 923 1. Delaware Law .. 924 2. Texas Law .. 925 G. Income Taxes .. 926 H. Transfer Taxes .. 929 I. Employment Issues .. 930 J. Confidentiality Agreement .. 930 K. Exclusivity Agreement .. 930 L. Letter of Intent .. 931 III. SUCCESSOR LIABILITY .. 931 A. Background.
2012] ASSET ACQUISITIONS 917 II. WHETHER TO DO AN ASSET PURCHASE An acquisition might be structured as an asset purchase for a variety of reasons. It may be the only structure that can be used when a
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