The Tax Court recently held in a memorandum opinion, ES NPA Holding, LLC v. Commissioner, that partnership interests in an upper-tier partnership issued to a service provider of a lower-tier partnership qualified as...more
The House Ways and Means Committee recently released legislative proposals as part of the “Build Back Better” reconciliation legislation that the committee is currently developing (the Proposed Legislation). The Proposed...more
9/28/2021
/ Acquisitions ,
Closely Held Businesses ,
Corporate Taxes ,
Limited Liability Company (LLC) ,
M&A Brokers ,
Mergers ,
Partnerships ,
Portfolio Companies ,
Private Equity ,
Private Equity Firms ,
Proposed Legislation ,
S-Corporation ,
Tax Rates