Hard Corps
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 HARD Hard Corps 12 Valiant 1993 VF $2.00 Time Remaining: 29d 17h 38m Buy It Now for only: $2.00 |
 6 GREAT COMICS FOR PENNIES TRIBE+ETERNAL WARRIOR+HARD CORPS+SOLUTION GOOD COND $0.99 Time Remaining: 1d 20h 6m |
 HARD Hard Corps 14 Valiant 1993 VF $2.70 Time Remaining: 29d 17h 39m Buy It Now for only: $2.70 |
 HARD Hard Corps 18 Valiant 1994 VF Card included $2.70 Time Remaining: 29d 17h 39m Buy It Now for only: $2.70 |
 HARD Hard Corps 18 Valiant 1994 VF No Card $2.00 Time Remaining: 29d 17h 39m Buy It Now for only: $2.00 |
 HARD Hard Corps 19 Valiant 1994 VF $2.00 Time Remaining: 29d 17h 39m Buy It Now for only: $2.00 |
 HARD Hard Corps 20 Valiant 1994 FN $1.95 Time Remaining: 29d 17h 39m Buy It Now for only: $1.95 |
 HARD Hard Corps 23 Valiant 1994 FN $2.65 Time Remaining: 29d 17h 39m Buy It Now for only: $2.65 |
 HARD Hard Corps 23 Valiant 1994 NM $2.75 Time Remaining: 29d 17h 39m Buy It Now for only: $2.75 |
 HARD Hard Corps 24 Valiant 1994 FN $1.95 Time Remaining: 29d 17h 39m Buy It Now for only: $1.95 |
 HARD Hard Corps 25 Valiant 1995 VF $2.00 Time Remaining: 29d 17h 39m Buy It Now for only: $2.00 |
 HARD Hard Corps 26 Valiant 1995 VF $2.00 Time Remaining: 29d 17h 39m Buy It Now for only: $2.00 |
 HARD Hard Corps 15 Valiant 1993 VF $2.00 Time Remaining: 29d 17h 39m Buy It Now for only: $2.00 |
 HARD Hard Corps 16 Valiant 1993 VF $2.00 Time Remaining: 29d 17h 39m Buy It Now for only: $2.00 |
 HARD Hard Corps 17 Valiant 1993 NM $2.05 Time Remaining: 29d 17h 39m Buy It Now for only: $2.05 |
 The HARD CORPS 1 Valiant Jim Lee cover NM $1.95 Time Remaining: 22d 18h 49m Buy It Now for only: $1.95 |
 HARD Corps Issue 5 $4.59 Time Remaining: 28d 20h 22m Buy It Now for only: $4.59 |
 HARD Corps Issue 6 $4.59 Time Remaining: 28d 20h 23m Buy It Now for only: $4.59 |
 VALIANT COMICS LOT OF GOLD HARD CORPS DEATHMATE RAI MAGNUS PSII LORDS $40.00 Time Remaining: 3d 18h 23m Buy It Now for only: $40.00 |
 HARD Corps 1 GOLD Variant Jim Lee Bob Layton gatefold cover Nice copy 1992 $24.99 Time Remaining: 15d 16h 43m Buy It Now for only: $24.99 |
 The HARD Corps Hard Corps 4 Valiant FN $2.35 Time Remaining: 3d 9h 44m Buy It Now for only: $2.35 |
 HARD CORPS 1 11 + variant 5 1992 VALIANT LAPHAM $14.99 Time Remaining: 9d 18h 27m Buy It Now for only: $14.99 |
 Marvel Deadpool Corps Pool Pocalypse Now Volume 1 Hard Cover Trade Paperback NEW $15.00 Time Remaining: 2d 18h 59m Buy It Now for only: $15.00 |
 HARD Corps 1 30 VF NM complete series valiant hard $27.99 Time Remaining: 2d 17h 58m Buy It Now for only: $27.99 |
 Valiant The Hard Corps 1 Jim Lee Bob Layton VF NM $1.99 Time Remaining: 5d 10h 33m Buy It Now for only: $1.99 |
 The HARD Corps 17 Valiant Comic Book 4 1994 225 CP Hard Armorines $1.98 Time Remaining: 28d 19h 5m Buy It Now for only: $1.98 |
 comic book lot VALIANT COMIC BOOK LOT HARD CORPS $9.99 Time Remaining: 1d 9h 17m |
 HARD Corps 1992 1A NM $1.35 Time Remaining: 23d 8h 8m Buy It Now for only: $1.35 |
 HARD Corps 1992 1B FN VF $8.85 Time Remaining: 23d 8h 8m Buy It Now for only: $8.85 |
 HARD Corps 1992 2 NM $1.35 Time Remaining: 23d 8h 8m Buy It Now for only: $1.35 |
 HARD Corps 1992 3 NM $1.35 Time Remaining: 23d 8h 8m Buy It Now for only: $1.35 |
 HARD Corps 1992 4 NM $1.35 Time Remaining: 23d 8h 8m Buy It Now for only: $1.35 |
 HARD Corps 1992 5A NM $1.35 Time Remaining: 23d 8h 8m Buy It Now for only: $1.35 |
 HARD Corps 1992 6 NM $1.35 Time Remaining: 23d 8h 8m Buy It Now for only: $1.35 |
 HARD Corps 1992 7 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 8 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 9 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 10 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 11 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 12 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 13 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 14 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 15 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 16 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 17 VF $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 18 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 19 NM $1.35 Time Remaining: 23d 8h 10m Buy It Now for only: $1.35 |
 HARD Corps 1992 20 NM $1.35 Time Remaining: 23d 8h 11m Buy It Now for only: $1.35 |
 HARD Corps 1992 21 NM $1.35 Time Remaining: 23d 8h 11m Buy It Now for only: $1.35 |
 HARD Corps 1992 22 NM $1.35 Time Remaining: 23d 8h 11m Buy It Now for only: $1.35 |
 HARD Corps 1992 23 NM $1.35 Time Remaining: 23d 8h 11m Buy It Now for only: $1.35 |
 Valiant Comic Lot Magnus Shadow Bloodshot Solar Turok Hard Corps RAI Free SH $11.99 Time Remaining: 3d 11h 28m |
 HARD Corps 1992 24 NM $1.35 Time Remaining: 23d 8h 11m Buy It Now for only: $1.35 |
 HARD Corps 1992 25 NM $1.35 Time Remaining: 23d 8h 11m Buy It Now for only: $1.35 |
 HARD Corps 1992 5B NM $9.05 Time Remaining: 23d 8h 8m Buy It Now for only: $9.05 |
 HARD Corps 30ValiantLast IssueNM MT 98 $11.99 Time Remaining: 3d 20h 27m Buy It Now for only: $11.99 |
 HARD Corps 1992 5A VF+ $6.95 Time Remaining: 23d 8h 8m Buy It Now for only: $6.95 |
 Hard Corps 1 30 Set David Michelinie Lapham Bloodshot 1992 Valiant Comics $34.95 Time Remaining: 28d 14h 57m Buy It Now for only: $34.95 |
 THE HARD CORPS VALIANT COMIC LOT 1 2 5 MANY MORE $4.99 Time Remaining: 19d 20h 4m Buy It Now for only: $4.99 |
 HARD Corps 1992 28 NM $2.35 Time Remaining: 23d 8h 11m Buy It Now for only: $2.35 |
 HARD Corps 1 SIGNED David Michelinie NM+ 96 VALIANT $14.95 Time Remaining: 17d 21h 7m Buy It Now for only: $14.95 |
 HARD CORPS 1 JIM LEE NICE NEAR MINT+ COPY $1.99 Time Remaining: 17d 16h 55m Buy It Now for only: $1.99 |
 Valiant The HARD Corps 1 17 $8.09 Time Remaining: 14d 14h 57m Buy It Now for only: $8.09 |
 HARD CORPS 24 28 VFNM $3.00 Time Remaining: 15d 17h 15m Buy It Now for only: $3.00 |
 HARD Hard Corps 29 Valiant 1994 VF $7.35 Time Remaining: 3d 10h 10m Buy It Now for only: $7.35 |
 HARD CORPS 6 14 VFNM $7.00 Time Remaining: 15d 17h 15m Buy It Now for only: $7.00 |
 The Hard Corps Promo Poster Jim Lee Valiant Comics $9.95 Time Remaining: 27d 14h 41m Buy It Now for only: $9.95 |
 HARD Corps 1992 1B VF $12.70 Time Remaining: 23d 8h 8m Buy It Now for only: $12.70 |
 HARD CORPS 1992 VL 6 14 DEATH OF SUPERSTARTHE SET $3.44 Time Remaining: 3d 21h 38m Buy It Now for only: $3.44 |
 1995 Valiant HARD CORPS 30 $5.99 Time Remaining: 6d 10h 48m Buy It Now for only: $5.99 |
 Valiant Comics The Hard Corps 1 2 $2.69 Time Remaining: 5d 10h 17m Buy It Now for only: $2.69 |
 The HARD CORPS 23 Valiant The Chaos Effect NM $1.95 Time Remaining: 22d 18h 52m Buy It Now for only: $1.95 |
 Hard Corps 2 Michelinie VF NM Malibu Comics Jan 1993 $2.49 Time Remaining: 17d 17h 47m Buy It Now for only: $2.49 |
 Hard Corps 27 Michelinie VF NM Malibu Comics Mar 1995 $2.25 Time Remaining: 17d 17h 53m Buy It Now for only: $2.25 |
 Hard Corps 22 Michelinie VF NM Malibu Comics Oct 1994 $2.25 Time Remaining: 17d 17h 52m Buy It Now for only: $2.25 |
 The HARD Corps Hard Corps 9 Valiant VF $2.35 Time Remaining: 3d 9h 58m Buy It Now for only: $2.35 |
 HARD Corps 1 16 1992 Valiant $5.00 Time Remaining: 3d 21h 35m |
 HARD CORPS 19 26 VFNM Condition $7.00 Time Remaining: 3d 16h 21m Buy It Now for only: $7.00 |
 HARD HARD Corps 8 14 15 22 Fine to Very Fine Scans $1.00 Time Remaining: 16d 21h 22m Buy It Now for only: $1.00 |
 HARD Corps 11 1993 NM 94 Valiant Comics $1.59 Time Remaining: 5d 16h 14m Buy It Now for only: $1.59 |
 Hard Corps 23 Michelinie VF NM Malibu Comics Nov 1994 $2.49 Time Remaining: 17d 17h 47m Buy It Now for only: $2.49 |
 Hard Corps 26 Michelinie VF NM Malibu Comics Feb 1995 $2.25 Time Remaining: 17d 17h 53m Buy It Now for only: $2.25 |
 Hard Corps 28 Michelinie VF NM Malibu Comics Apr 1995 $2.49 Time Remaining: 17d 17h 47m Buy It Now for only: $2.49 |
 HARD CORPS 9 17 VFNM Condition $7.00 Time Remaining: 3d 16h 21m Buy It Now for only: $7.00 |
 HARD Corps 1 6 david lapham 2 3 4 5 hard layton $3.99 Time Remaining: 19d 18h 27m Buy It Now for only: $3.99 |
 Hard Corps 8 Michelinie VF NM Malibu Comics Jul 1993 $2.25 Time Remaining: 17d 17h 53m Buy It Now for only: $2.25 |
 Soft Corps 1 Hard Corps Valiant Comics 1993 Spoof Parody Comic $3.95 Time Remaining: 12d 49m Buy It Now for only: $3.95 |
 HARD HARD Corps 6 8 11 12 Very Good to Very Fine Scans $1.00 Time Remaining: 16d 21h 20m Buy It Now for only: $1.00 |
 Hard Corps 9 Michelinie VF NM Malibu Comics Aug 1993 $2.25 Time Remaining: 17d 17h 52m Buy It Now for only: $2.25 |
 The HARD Corps Hard Corps 2 Valiant VF $2.00 Time Remaining: 3d 9h 42m Buy It Now for only: $2.00 |
 The HARD Corps Hard Corps 5 Valiant VG $1.75 Time Remaining: 3d 9h 47m Buy It Now for only: $1.75 |
 The HARD Corps Hard Corps 6 Valiant VF $2.40 Time Remaining: 3d 9h 50m Buy It Now for only: $2.40 |
 The HARD Corps Hard Corps 7 Valiant VF $2.40 Time Remaining: 3d 9h 53m Buy It Now for only: $2.40 |
 The HARD Corps Hard Corps 8 Valiant VF $2.40 Time Remaining: 3d 9h 56m Buy It Now for only: $2.40 |
 Hard Corps 30 Michelinie VF NM Malibu Comics Jun 1995 $4.99 Time Remaining: 17d 17h 31m Buy It Now for only: $4.99 |
 The HARD Corps Hard Corps 1 Valiant 1992 FN Jim Lee $2.35 Time Remaining: 3d 9h 40m Buy It Now for only: $2.35 |
 Hard Corps 1A Michelinie VF NM Malibu Comics Dec 1992 $3.49 Time Remaining: 17d 17h 38m Buy It Now for only: $3.49 |
 HARD Hard Corps 21 Valiant 1994 VF $1.80 Time Remaining: 11d 16h 57m Buy It Now for only: $1.80 |
 HARD CORPS 11 COMICS 1993 9 $1.40 Time Remaining: 11d 19h 25m Buy It Now for only: $1.40 |
 Valiant Comic books The Hard Corps Set of 2 $1.75 Time Remaining: 2d 21h 48m Buy It Now for only: $1.75 |
Hard Corps
Selling Your C Corp - Negotiate Hard For A Stock Sale Versus An Asset Sale
If you are the owner of a C Corp and are planning on selling your company, you must understand the ramifications of the stock sale versus the asset sale. Here is what happens when there is an asset sale of a C Corp. The assets that are sold are compared to their depreciated basis and the difference is treated as ordinary income to the C Corp. Any good will is a 100% gain and again is treated as ordinary income. This new found income drives up your corporate tax rate, often to the maximum rate of around 34%.
You are not done yet. The corporation pays this tax bill and then there is a distribution of the remaining funds to the shareholders. They are taxed a second time at their long term capital gains rate. This is often called the double taxation issue of a C Corp asset sale.
Compare this to a C Corp stock sale. The stock is sold and there is no tax to the corporation. The distribution is made to the shareholders and they pay only their long term capital gain on the change in value over their basis in the stock. The difference can be hundreds of thousands of dollars.
Most buyers have it drilled into their heads by their attorneys that they should not agree to a stock sale because the buyer will inherit all of the assets and all of the liabilities of the corporation, even the scary hidden liabilities. A second reason buyers want to do an asset acquisition is that they get to take a step up in basis of all the assets and can depreciate them at a higher amount than inheriting those assets under their current depreciation schedule.
Early in the process with the seller, communicate to them your desire for a stock sale because of the punishing double taxation you will face with an asset sale. You could give him two purchase prices, one for a stock sale and a much higher one (30% higher) for an asset sale. If you try to introduce this concept late in the process, you will find it very difficult to recover.
What can you do to convince the buyer to agree to a stock sale? If you are in an environmentally sensitive business or one with potential product liability issues, you may have a tougher time. One thought would be to agree to stringent reps and warranties and maintaining 10-15% of the transaction value in an interest bearing escrow fund pending any unforeseen issues. This delayed payment is a far superior result than immediately losing 34% of transaction value with an asset sale.
If you have a sale that is heavily weighted in good will and intellectual property as opposed to depreciable assets, step up in basis is less of an issue because the amortization schedules for good will in an asset sale are essentially the same as in a stock sale. If there are a lot of hard assets, the step up in basis is real tax savings for the buyer using an asset sale. You may counter with an offer that says you will lower your price by an amount that more than offsets his loss of step up in basis if he agrees to a stock sale.
Another approach you could use is to move a little more of the transaction value into an earn out, deferred payment, and or some seller financing. Your argument is that you will agree to stringent reps and warranties and the deferred payment component acts as a quasi escrow account. If something goes wrong for them, they still have a portion of your money.
The key here is to understand the net after tax effects of the C Corp asset sale and Stock Sale. Set your transaction value target based on the after tax proceeds you will recognize. Give the buyer one price for a stock sale and a 34% higher price for the asset sale and use this as a negotiation point. Introduce this concept to your buyer very early in the process and avoid trying to bring this issue up late in the process.
About the Author
Dave Kauppi is the editor of The Exit Strategist Newsletter, a Merger and Acquisition Advisor and Managing Partner of MidMarket Capital, providing business broker services to owners of middle market companies. The firm counsels clients in the areas of M&A, valuations, "Smart Equity Capital Raises", sales and acquisitions. Visit our Web site to review our lists of buyers and sellers.
Is very hard to get away with smoking in the marine corps?
I smoke weed about four or five times a year and was wondering if it's really that hard to get away with it every now and then in the marine corps? How often do they test you?
depends on your unit. we were tested almost every other month(more or less), cause its at random on okinawa.(camp foster)
they searched our rooms once a month too, sometimes weekly during field day nights..
in iraq, i wasnt tested at all..
but back in the states, depending on unit (im statinone in new orleans/marforres)its more lax.. maybe every 6 months they check. and we dont have regular field days here..
anyways, you will get caught and kicked out.. seen it happen to a few people.
Hard Corps: Uprising Video Review