Business combinations and earnings implications in insurance: Navigating the tricky waters

There are many important considerations to discuss early on when contemplating purchase or sale of a company. Valuation and business strategy should be primary considerations, but solvency and financial statement impacts can derail otherwise sound transactions. It’s important to consider a wide range of issues for any such transaction, including current accounting and regulatory requirements, goodwill, intangible assets and an accurate and well-founded estimate of earnings.