We intervene in extraordinary phases alongside companies and individuals
MTA provides specialized assistance to companies and individuals in strategic and extraordinary decision-making. Professionals help SMEs and individuals in finding economic-financial solutions, corporate and tax structures capable of maximizing asset value.
Restructuring and extraordinary operations
MTA provides with assistance in the reorganization of companies and groups of companies and in extraordinary operations such as contributions, mergers, divisions, transformations for various purposes.
Below is a non-exhaustive list of the purposes related to such operations:
- tax planning
- separation of business units and exploitation of operational and financial levers
- disposal of business units, assets or aggregation between companies
- alignment of activities/governance/responsibility
- enterprise risk management
- management of conflicts among shareholders
- restructuring of corporate control through MLBO, FLBO, WLBO operations
Generational transition of companies and assets
MTA provides extensive assistance in matters of generational transitions with particular reference to assets consisting of companies and shares in companies, and real estate assets.
As a non-exhaustive list, the following are the areas of assistance:
- planning generational transitions of companies
- planning generational transitions of controlling or minority shareholdings
- establishment of Holding or Simple Companies for generational transition purposes
- use of MLBO tool in generational transition
- repatriation of liquidity and foreign liquidity management
- use of typical instruments for generational transition such as donation, usufruct and bare property, fiduciary company, patrimonial fund, corporate splits, trusts, insurance policies, etc.
Industrial and personal holding companies
MTA assists in the choices resulting from the establishment and management of family holding companies (static or dynamic) and Personal Holding.
These types of companies are established for the following purposes:
- exploitation of tax consolidation benefits
- enterprise risk management
- management of generational transitions
- improvement of visibility towards the banking system
- mitigation of the risk of conflicts among shareholders
- “professional” management of minority (or majority) shareholdings held at a personal level
- management of liquidity subject to selective distribution of profits based on investment and expenditure programs
- rationalization of the tax, financial, and operational levers of the holdings held
Restructuring and over-indebtedness
MTA supports companies and consumers in initiatives to solve economic and financial difficulties and assists in the selection of the appropriate instrument in relation to the nature of the client and the characteristics of the indebtedness.
MTA provides assistance to companies that prepare for the use of one of the instruments provided for by the regulations (including the unprecedented institution of the negotiated composition of the crisis provided for by articles 12 et seq. of the CCII) and also makes available the professional skills required for the direct assumption of specific roles such as advisor, certifier, expert professional, liquidator, and crisis manager in the various contexts that may arise.
In the entrepreneurial context, and without claiming to be exhaustive, the following instruments provided for by the Business Crisis and Insolvency Code (CCII) are highlighted:
- recovery plans subject to attestation (Article 56 CC)
- debt restructuring agreements (Articles 57 and following of the Italian Commercial Code);
- creditor moratorium agreements (Article 62 of the Italian Commercial Code);
- restructuring plans subject to approval, known as “pro” plans (Articles 64-bis and following of the Italian Commercial Code);
- composition with creditors (Article 84 and following of the Italian Commercial Code).
In the context of solving situations of over-indebtedness or insolvency affecting consumers, self-employed workers, small businesses, and individuals or entities not subject to judicial liquidation, the following instruments are highlighted:
- consumer debt restructuring plan (Article 67 of the Italian Commercial Code);
- minor arrangement (Article 74 of the Italian Commercial Code);
- controlled liquidation of the assets of the over-indebted (Article 268 of the Italian Commercial Code);
- discharge of the unable (Article 283 of the Italian Commercial Code).
Corporate finance and business Plans
MTA provides assistance as a financial advisor in the analysis and preparation of business plans, economic and financial plans (Industrial Plans), whether they are functional to development or restructuring projects.
Some of the most relevant contexts in which these planning tools are used are:
- support in the development of programmatic and planning documents for business activities in view of approval by corporate bodies;
- acquisition of medium and short-term financial resources;
- entry of Private Equity funds;
- access to incentives and contributions;
- long-term debt restructuring;
- issuance of bonds, mini-bonds, and debt securities;
- acquisition with indebtedness, ex. art. 2501-bis c.c., such as Leveraged Buy Out (LBO, FBO, etc…).
Technical consultancy in civil and criminal proceedings
MTA constantly provides technical consultancy arranged by the Judicial Offices both in civil and criminal matters.
MTA has gained significant experience in providing technical consultancy services in corporate and banking matters.
In the field of economic, accounting, corporate, and financial crimes, MTA has gained significant experience by assisting the main Public Prosecutors’ Offices in Tuscany and Liguria in the reconstruction of operations related to large companies and industrial groups.
Assistance to companies and groups of companies
MTA has a consolidated experience in providing ordinary assistance to companies and groups of companies. Assistance covers the accounting and tax, corporate, and financial sectors.
The commitment is mainly aimed at providing ordinary assistance to groups of companies, also with regard to the relationships between them and the interactions of business events with the financial statements and consolidated financial statements.
MTA supports the activities of the administrative management through the response to submitted queries, day-by-day problem solving, and, where required, through the issuance of technical notes, reports, and written opinions.
Fiscal and accounting compliance
MTA provides with assistance aimed at fulfilling the accounting, tax, and declaration obligations of companies.
The fiscal and accounting compliance activity is mainly directed at Industrial Holdings, Personal Holdings, and real estate management companies.
As regards Holdings, the activity also includes assistance for the fulfillment of the reporting obligations of Financial Reports provided for such types of companies, as well as for other obligations provided for by Legislative Decree 142/18 and special regulations.