hard · Private Equity accounting-flow

A buyer is comparing a stock deal (no step-up) and an asset deal (full step-up). In the stock deal, the DTL is 50M. In the asset deal, there is no DTL.

If all other transaction parameters are identical, how much higher will the Goodwill be in the stock deal?

  1. $100M
  2. $0M
  3. $50M
  4. $12.5M

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