LED Services 22025-04-01T15:38:14+02:00

LED Services

LED Services ensures a broad spectrum of specialized services, working alongside clients to manage their increasingly intricate accounting and tax needs. In particular, in addition to the usual tax assistance and accounting services, through LED Services clients have at their disposal solutions that can meet requests related to business crisis management (attestations, turnaround and restructuring, tax transaction) and strategic consulting (valuations and appraisals, advisory and business plan).

Activity Areas

Enterprise crisis management

The presence of professionals with specific economic skills and adequate legal sensitivity and experience in the context proper to the business crisis code can generate positive interactions with legal professionals involved in the same area of activity.
In the context of special situations related to business crisis management:

management of default situations
debt restructuring
turnaround
distressed M&A and
corporate reorganizations

In this area, too, it will be possible to offer full practice coverage in line with the firm’s core strategy.
The activities that will be able to complete the offering (suitable to be both complementary in nature to the current range of services offered and driving force behind the latter) are as identified below:

Attestations

Bankruptcy regulations provide for the attestation of an expert in out-of-court debt restructuring agreements pursuant to Art. 67 LF, in the application for admission to the arrangement with creditors pursuant to Art. 161 LF and in the attested plans for the purpose of debt restructuring pursuant to Art. 182 bis.
Professional auditors meeting the requirements of Art. 67 LF with relevant experience in the various attestations provided for by the insolvency regulations.

Turnaround and restructuring

A business crisis must be managed in a timely and effective manner if it is to be transformed into an opportunity for restart.
If the conditions are met, the state of insolvency and the consequent dissolution of the company can be avoided through the execution of a plan suitable to allow the rehabilitation or restructuring of the debt exposure and to ensure the rebalancing of the financial situation.
LED Services assists the entrepreneur in this very delicate stage of the company’s life by conducting a preliminary analysis of the company’s situation to enable the best decision for the company to be made, based on the real prospects for recovery.
LED Services will assist the client in the identification of the most suitable solutions to secure the business, identifying the causes and corrective measures that can be taken for an improvement in business profitability and financial management, and will accompany him along this path by drawing up business plans for reorganization within the framework of the recourse to the instrument of arrangement with continuity, drafting certified plans of reorganization pursuant to Article 56 CCII and debt restructuring agreements pursuant to Article 57 CCII.

Tax Transaction

The professionals of LED Services assist their clients in the so-called “tax settlement,” which represents a special “transactional” procedure between the IRS and the taxpayer, which can be established only within the framework of bankruptcy procedures of composition with creditors and debt restructuring agreements, which allows for the payment in a reduced and/or deferred amount of the tax credit, both privileged and unsecured.

Professionals:

Alfredo Fossati
Equity Partner
Fulvio Sogni
Emanuele Triventi

Strategic consulting

Advisory and business plan

LED Services professionals act as independent advisors supporting the entrepreneur interested in long-term value creation.
Basing their work on the premise that finance should be closely related to the real economy and combines strategic, financial, and organizational capabilities, advisory work is carried out in close collaboration with the entrepreneur and management by assisting them

in the preparation of flow analysis and reporting models to support the decisions to be taken;
in the drafting of the business plan that temporally declines the economic and equity effects of the industrial rationale defined subsequently to the definition of the competitive scenario, strategic positioning, in the identification of critical industrial and operational success factors.

Valuations and appraisals

LED Services offers assistance to clients in identifying the economic value of companies, businesses, business units, industrial projects and intangible assets:

in connection with extraordinary finance transactions;
as part of judgments of the sustainability of the values recorded in the financial statements;
in support of the fairness of already defined economic values (fairness opinion);
in the case of valuations carried out in compliance with specific regulatory obligations (sworn reports, fairness opinions in the case of mergers/ demergers, contribution transactions, etc.).

Institutional Appointments In The Field Of Corporate Crisis.

The professionals serve as bankruptcy trustee, receiver, liquidator, custodian and technical advisor to the judge at the court, as well as party consultants in the context of CTUs in accounting, tax and business matters and experts in the negotiated settlement of business crisis.

Professionals:

Alfredo Fossati
Equity Partner
Fulvio Sogni
Emanuele Triventi

Accounting services

LED Services supports clients in daily accounting and tax management through the activities of:

assistance in managing the entire accounting process by providing remotely available management software;
integrated management of the fulfilments required by the VAT regulations;
preparation of annual, infra-annual and liquidation financial statements;
assistance in the preparation of reporting in accordance with national, international and/or Group accounting standards (ITA GAAP; IFRS IAS; US GAAP);
drafting of accounting/financial due diligence;
consulting and assistance in the implantation and management of accounting and management control systems at companies.