S-22 JANUARY 19-25, 2015 CORPORATE GROWTH & M&A Advertisement “WE ARE CREATING THE MOST SIGNIFICANT LIQUIDITY EVENT IN THE HISTORY OF OUR CLIENTS’ LIVES...AND WE TAKE THAT RESPONSIBILITY VERY SERIOUSLY.” SUCCESSION PLANNING The operating assets of Delaware, OH has been acquired by Stow, OH have been acquired by a portfolio company of The Power of Charity in Succession Planning smart and meaningful ways. Many owners find the DAF enables them the opportunity to ensure the same In the discussions that sense of enduring signifiowners of closely-held busicance as a private foundaness have with their trusted tion but without the labor advisors, two important and and oversight that private interrelated questions about foundations require. Furbusiness succession planthermore, they can offer a ning are primary: “What level of privacy that is not is the best strategy for my available in the public tax exiting the business?” and filings of a private founda“How can I get the most tion. MALONE financial and tax benefits from that exit?” Business owner benefits In more enlightened discussions, business owners and their advisors Because DAFs are sponsored go beyond the personal self-interest by public charities, gifts of closely of taxes and net proceeds and held stock, real estate, or other astouch upon the owner’s sense of sets qualify for the highest benefits significance: “How can I take a available, including: portion of these proceeds to make r Immediate and maximum my world a little better? How can income deduction I ensure that my life’s efforts have r No capital gains on gifts of made a difference? How can I be long-term appreciated stock or certain that my success won’t alter other property my children’s values?” r No estate taxes A donor advised fund (DAF) is r Reduced alternative minimum that point of intersection where tax or possible avoidance of net the owner’s personal and social investment income tax interests intersect in simple, taxr Tax free growth BY LAURA MALONE New York, NY “MelCap did a fantastic job representing American Freight!” San Jose, CA “MelCap’s performance in guiding us through this transaction was simply exemplary!” The assets of The assets of Marion, OH have been acquired by Cleveland, OH have been acquired by Scott Technology Limited Dunedin New Zealand “MelCap was able to find a strategic buyer for us that was literally on the other side of the globe.” Raleigh, NC “MelCap did an unprecedented and tremendous job guiding us through this process in an extremely tight timeline.” 1684 Medina Road, Suite 102 Medina, OH 44256 Phone: (330) 239-1990 Fax: (330) 239-1991 www.melcap.co MelCap Partners, LLC Middle Market Investment Bankers Securities offered through M&A Securities Group, Inc. Member FINRA/SIPC. MelCap and MAS are not affiliated entities. The testimonial presented above does not guarantee future performance or success. Different hats. Same heads. SS&G Transaction Advisory Services is proud to join BDO The TAS team is thrilled to add the resources of one of the world’s elite accounting and consulting organizations to the deep personal attention we provide our clients here in Ohio and throughout the country. More than ever, we stand ready to serve all your transaction needs – across industries, and in more than 150 countries around the world. People who know, know BDO. SM Accountants and Consultants www.bdo.com © 2015 BDO USA, LLP. All rights reserved. Crain’s Cleveland Business Custom Publishing