Who would've thought signing on the dotted line could be so complicated?

ACTUALLY IT'S NOT. BUT WHAT COMES BEFORE YOU REACH THAT POINT IS. MERGERS AND ACQUISITIONS INVOLVE issues and procedures SO COMPLEX THAT A HOW-TO BOOK JUST WON'T COVER YOU.

THE GALLAGHER, FLYNN APPROACH

We've been independent advisors in mergers and acquisitions of businesses that include resorts, country inns, publishers, contractors, retailers, manufacturers, marinas, printers, distributors and professional firms. We know how to determine the viability of a business and how to structure a purchase and sale agreement that benefits you. We look beyond the point of contract signature toward a plan for both the organization's future and yours personally.

AREAS OF SERVICE

Review and Analysis:
To give you a clear picture of a company's financial integrity and overall worth, consultation begins prior to negotiations. We assist you in analyzing the key success variables: management, services, reputation, market share and location. If appropriate, we may conduct an on-site review or examine controls, systems and procedures. We evaluate historic data and help to prepare financial forecasts.

Negotiations:
We help you put together a strategy and assist in negotiations throughout the entire process.

Attorney Consultation:
Once terms have been determined, we structure the transaction with your attorney, assisting in drafting the Purchase and Sale Agreement and resolving any critical negotiation issues. We make sure the Agreement is structured to assist you with your financial and tax planning needs.

Financing Alternatives:
As part of a comprehensive business plan, we may help formulate financial projections to be discussed with banking or other financial institutions to choose the best financing options.

We also evaluate financing alternatives such as those offered by the State Development Agencies, the Small Business Administration, Farmers Home Administration, Small Business Innovation Research and other private and public groups such as community development and urban action grants, local development corporations, venture capital and private capital firms and vendor/owner financing.

After Contract Completion:
We assist you in setting up financial reporting and accounting systems, make recommendations regarding business structure, selection of a fiscal year, "S" election, fringe benefits and officer compensation for the new organization. Additional services may include tax planning, integrating personal/professional tax situations for new ownership, revised estate planning, arranging life insurance and executive search.

Sale of a Business:
Services for selling a business parallel those for merging with or acquiring a business in many instances. These include business valuation to establish a fair and reasonable price, negotiation assistance and offer evaluation, drafting Purchase and Sale agreements. We may develop tax projections under various selling scenarios. We help you understand and quantify all business and tax aspects of the sale.

Due Diligence:
We also can provide comprehensive due diligence services to help you access the validity of the financial information that the selling company has presented to you and assist you in evaluating such information. We do this by visiting the Company, meeting and accessing the quality of their financial personnel, testing and reviewing the financial records, and reviewing work papers that their accountants have.

OUR QUALIFICATIONS

We are one of the largest independent Certified Public Accounting firms in the Northeast. The Gallagher, Flynn group is composed of individuals selected both for their excellent technical skills and their compatibility with our professional group. In addition to our Certified Public Accountants, some of whom have earned advanced accreditation in their specialties, we have people with extensive experience in human resource management, technology consulting, benefit plan development and administration and other focus areas. Further, we have formed strategic affiliations with worldwide CPA firms in order to provide you with the depth of an international organization while continuing to offer timely and responsive services.

FEES

Our fee structure is variable and will be impacted by the range of services you require.

Partners
	Gregory G. Bourgea, CPA	802 651-7211
	James L. Donohue, CPA, CFP	802 651-7250
	Michael D. Flynn, CPA	802 651-7222
	Michael S. Keller, CPA	802 651-7225
	Richard G. Wolfish, CPA	802 651-7233