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Date: Wed, 18 Sep 2002 23:11:18 -0400
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From: "Robert Smiley" <rsmiley@centurytel.net>
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Subject: Re: [LML] Re: Matco
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Yep,

You can buy the assets to step up the basis for depreciation and avoid
historical company liability.  The name is also an asset and can be
purchased but I do not know the legality of that as compared to past company
liability.  That might be a contractual thing.  Buying the stock definitely
has tax disadvantages and liability issues.

Bob Smiley