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Navigating Change: How 2025 Tax Changes Could Affect M&A Dynamics

In the merger and acquisition (M&A) landscape, it is crucial to consider factors beyond the transaction itself, as the 2025 calendar year is already underway. Evaluating how potential 2025 tax changes and any changes beyond...more

The Critical Importance of Tax Due Diligence in Modern Business Transactions

In today's complex and ever-evolving business landscape, tax due diligence has emerged as a critical component of financial analysis and risk management in mergers, acquisitions, and other significant business transactions....more

The Benefits of Recognizing Personal Goodwill in a Transaction

There is a little-known asset – personal goodwill – that is present in certain types of businesses and can potentially provide a significant tax benefit when identified as part of a transaction. This article will clarify what...more

Tax Liability Insurance - M&A and Beyond

During the diligence phase of a transaction, it is not uncommon for a buyer to identify potential tax liabilities that may be caused by a number of situations: uncertainty over a tax structure, an estimated fair market value...more

Valuing Legal Entities as Part of a Legal Entity Rationalization – Key Aspects

24 In this article, we delve into the intricacies of valuing individual legal entities as part of a legal entity rationalization, exploring some of the key considerations that must be considered to prepare a robust and...more

FIRPTA - A Practical Approach to the Valuation Exercise

An often unknown yet potentially costly tax can emanate from the Foreign Investment in Real Property Tax Act, known as “FIRPTA.” In the following, we discuss a pragmatic approach to the valuation exercise, which is a key part...more

6/12/2024  /  Fair Market Value , FIRPTA , IRS , Valuation
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