Although taxation is an important factor to consider, non-tax incentives are normally the driving force in acquisitions. Below are five non-tax related reasons HugeCo should consider the acquisition of Bitty, Ltd. 1. The acquisition of Bitty will allow for the isolation of assets from liabilities of other ventures. This type of setup occurs often when real estate holding companies are established to own the asset used by an operating entity. The operating entity will lease the building from the holding company, therefore protecting the building from the liabilities associated with the operating company. 2. The ability to transfer growth or high-risk assets to younger-generation stockholders to meet estate planning goals. 3. The ability to