2018 Fall issue of Horizons

Featuring

Fall 2018

2 8

RubinBrown News

Chairman & Managing Partner John F. Herber, Jr., CPA, CGMA

Seven Susceptible Areas for Post-Acquisition Failure

Chicago Managing Partner Christopher J. Langley, CPA

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How the New Tax Law Affects Mergers & Acquisitions

Denver Managing Partner Michael T. Lewis, CFA, CGMA

Industry Updates

Denver Resident Manager Gregory P. Osborn, CPA, CGMA

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18

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COLLEGES & UNIVERSITIES

PRIVATE EQUITY

NOT-FOR-PROFIT

The Emergence of Sell-Side Due Diligence Businesses are turning to sell-side due diligence to help better prepare for a sale.

Kansas City Managing Partner Todd R. Pleimann, CPA, CGMA

Prominent Mergers & Acquisitions in Higher Education

MANUFACTURING & DISTRIBUTION Manufacturers & Distributors Feel Impact of Mergers & Acquisitions The next wave of traditional ownership may be private equity or financial buyers. 33 Not-For-Profits Can Create Value through Strategic Restructuring Nonprofts consider restructuring techniques as economic challenges loom.

The college and university sector has felt the recent record-setting M&A activity.

Las Vegas Managing Partner Glenn L. Goodnough, CPA, CFE

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PUBLIC SECTOR

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CONSTRUCTION

Nashville Managing Partner Bryan Keller, CPA, CGMA

Consolidation: It’s Happening in Governments Too Local governments are consolidating to reduce overhead costs and achieve economies of scale.

Major Consolidation in the Construction Industry Increased spending and forecasted growth has created interest from private equity firms.

St. Louis Managing Partner Frederick R. Kostecki, CPA, CGMA

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HEALTHCARE

Editor – Dawn M. Martin Associate Editor – Farrell R. Clancy Art Director – Jen Chapman Designer – Brendan Coleman

Desire for Cost Savings and Changing Patient Preferences Drive Consolidation in Healthcare Hospitals aim to find cost-cutting measures to combat changing patient preferences.

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