12.8 Tangible assets are often increased to FMV following a transaction and depreciated faster than their economic lives. What is the potential impact on post transaction EPS, cash flow, and balance sheet?

12.9 Discuss how the form of acquisition (i.e., asset purchase or stock deal) could affect the net present value or internal rate of return of the deal calculated post-closing.

12.10 What are some of the important tax-related issues the boards of the acquirer and target companies may need to address prior to entering negotiations? How might the resolution of these issues affect the form of payment and form of acquisition?