Tag: M&A Due Diligence

  • Section 122 Tariff Guide 2026: What It Is, What It Costs, When It Ends

    Complete Section 122 surcharge guide for SMB importers. What it is, what is excluded under Annex II, USMCA carve-out, expiration date, and refund possibilities.

  • Norway’s Seafood Export Industry: Tariff Challenges & Market Access

    Norway’s Seafood Export Industry: Tariff Challenges & Market Access Norway is the world’s second-largest seafood exporter, but faces significant tariff barriers in key markets because agriculture and fisheries are excluded from EEA free trade. EU tariff-rate quotas, UK tariff changes post-Brexit, and US Section 301 tariffs create complex market access challenges requiring specialized expertise to…

  • Section 122 USMCA Carve-Out: Detailed Guide for Importers

    How USMCA-qualifying goods are exempt from Section 122. Qualification requirements, documentation, and the central commercial advantage in 2026.

  • Drawback Successor in Interest in M&A

    Drawback successor in interest after M&A. Stock vs asset purchase, assignee designation, drawback rights transfer.

  • Sell-Side Tariff Preparation

    Sell-side tariff preparation for target companies preparing for sale. Compliance cleanup, refund opportunity capture, audit posture.

  • QofE Schedules and Tariff Costs

    Quality of Earnings (QofE) schedules and tariff costs. EBITDA adjustments, run-rate tariff modeling, deal valuation impact.

  • Earnouts and Tariff Exposure

    Earnouts and tariff exposure. EBITDA volatility from tariff changes, earnout protection, definition adjustments.

  • Carve-Out Tariff Considerations

    Carve-out and spinoff tariff considerations. New importer setup, broker engagement, USMCA qualification transition.

  • Prior Disclosure Benefits

    Prior disclosure benefits under 19 USC § 1592. Penalty cap, filing requirements, scope.