This manual is designed to provide readers with the knowledge to better assist their clients in valuation implications, pricing target companies, Section 1031 strategies and brokerage issues. Many M&A experts may be surprised to realize the variety of business assets that they can dispose of tax-free under Section 1031. Professionals need to be knowledgeable in this area, so that they can attempt to structure as many types of corporate transactions as possible to fit within Section 1031.