10/23/2026
Price allocation deadlock in an M&A deal? Here's what's really happening:
The seller hates depreciation recapture. The buyer wants equipment write-offs. The tax code made their interests opposite.
Get both CPAs on a call. Model the real after-tax delta. Anchor equipment to an independent appraisal. Suddenly, the emotion drains out because nobody's trying to cheat anybody. The math just is what it is.