In M&A and private equity transactions, buyers and sellers are consistently looking for ways to maximize value, which requires a critical focus on structuring the transaction in a tax-efficient manner. This pursuit of tax...more
10/11/2024
/ Acquisitions ,
Asset Purchaser ,
Business Income ,
Buyers ,
C-Corporation ,
Financial Transactions ,
Income Taxes ,
IRS ,
Limited Liability Company (LLC) ,
Mergers ,
Private Equity ,
Reorganizations ,
S-Corporation ,
Sellers ,
Shareholders
On December 22, 2017, H.R. 1, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into law. As the first comprehensive U.S. federal income tax reform in over thirty years, the Tax Act includes dramatic changes to tax...more
1/15/2018
/ Acquisitions ,
Alternative Minimum Tax ,
C-Corporation ,
Corporate Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Net Operating Losses ,
New Legislation ,
Research and Development ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions
Last week, the long-awaited proposed bill for a comprehensive reform of the U.S. tax code (the “Proposed Tax Reform”) was finally released. While the Proposed Tax Reform is likely to be heavily negotiated further and possibly...more
11/9/2017
/ Capital Gains ,
Corporate Taxes ,
Estate Tax ,
Foreign Investment ,
Income Taxes ,
Investors ,
Joint Venture ,
Proposed Legislation ,
Real Estate Market ,
State and Local Government ,
Tax Deductions ,
Tax Reform ,
Ways and Means Committee
Letter from the Editors -
Words are very powerful and the language we use often frames a discussion. For example, the term “shareholder activist” sounds like a consumer friendly person who has everyone’s best interests at...more
On July 13, 2017, the U.S. Tax Court issued its opinion in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, in which the Tax Court held that a non-U.S. person who sells an interest in a partnership...more
8/21/2017
/ Capital Gains ,
Exemptions ,
Foreign Investment ,
Foreign Partner ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Limited Liability Company (LLC) ,
Partnerships ,
Selling a Business ,
Tax Court