News & Analysis as of

Acquisitions Tax Planning

Paul Hastings LLP

Private Company Report: Q2 2025

Paul Hastings LLP on

This edition of the Private Company Report highlights critical updates and regulatory changes affecting private companies, including the expansion of Qualified Small Business Stock tax benefits under the One Big Beautiful...more

Rivkin Radler LLP

Three Big Beautiful M&A Takeaways

Rivkin Radler LLP on

It hasn’t taken long for the business world to start unpacking the implications of the newly passed One Big Beautiful Bill Act (OBBBA). While media coverage has mostly centered on its impact on individual taxpayers and the...more

Kilpatrick

5 Key Takeaways 2025 SALT Summer Update

Kilpatrick on

Kilpatrick’s David Hughes and Jordan Goodman recently presented a “2025 SALT Summer Update” in association with AGN International - a worldwide association of separate and independent accounting and advisory businesses who...more

Frost Brown Todd

Integrating Sale-Leaseback Transactions with Mergers and Acquisitions: A Value-Maximization Strategy

Frost Brown Todd on

When business owners contemplate transitioning to their next venture or life phase, strategically combining a sale-leaseback transaction with a merger and acquisition (M&A) deal can unlock substantial value and optimize...more

Herbert Smith Freehills Kramer

Earnout structures: Bridging valuation gaps in M&A – beware the tax complexity

With an observable increase in the use of earnout and contingent consideration structures in M&A, it is timely to consider the related tax complexity. In brief Our recent Private M&A Report highlights a rise in the use of...more

Husch Blackwell LLP

ESOPs for Cannabis Companies

Husch Blackwell LLP on

Employee stock ownership plans (ESOPs) have been used as a business succession strategy by employers across many industries. In the cannabis industry, ESOPs have come and gone and come again as a trendy topic promising to fix...more

Orrick, Herrington & Sutcliffe LLP

Senate Bill Unexpectedly Proposes Significant Expansion of QSBS Benefits

On June 16, 2025, the Senate Finance Committee introduced a bill that would significantly expand the benefits available for qualified small business stock (QSBS). The expanded QSBS benefits apply to stock acquired after the...more

Paul Hastings LLP

Biotech Spin-Off Transactions

Paul Hastings LLP on

As we previously discussed (here and here), the biotech mergers and acquisitions market currently faces significant headwinds. These challenges include frozen capital markets, regulatory uncertainty at the Food and Drug...more

McDermott Will & Emery

Family Office Symposium 2025 | Key Takeaways

McDermott’s Family Office Symposium 2025 brought together more than 400 single-family office executives and industry leaders to uncover new opportunities, exchange best practices, and strengthen relationships. Focused on the...more

Lowenstein Sandler LLP

Section 280G Unpacked: Pitfalls and Planning for Tech Startups

In this episode of Just Compensation, Megan Monson and Jessica I. Kriegsfeld talk to Anthony O. Pergola, Vice Chair of Lowenstein’s Emerging Companies & Venture Capital practice group, about the complexities and challenges of...more

Mintz - Intellectual Property Viewpoints

Should Your Company Use an IP Holding Company? Here’s What You Need to Know

When it comes to intellectual property (IP), where your company holds its assets can be just as important as what you own. Many companies default to keeping IP within their operating entities… but is that the smartest move?...more

Sullivan & Worcester

Remediation of M&A REIT Targets (UPDATED)

Sullivan & Worcester on

The past is prologue: Do REIT qualification issues close with tax years, do they persist for ten (10) years (being the sum of five (5) years on account of the Section 856(g)(3) “lock out” plus another five (5) years of...more

Goodwin

Crafting a Competitive LOI in Lower Middle Market M&A

Goodwin on

In the lower middle market — typically deals between $10 million and $100 million — the letter of intent (LOI) serves as a pivotal document that sets the tone for the transaction, shapes the seller’s expectations, and...more

Holland & Knight LLP

Independent Sponsors: Section 1202 Qualified Small Business Stock

Holland & Knight LLP on

The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

Hinckley Allen

Qualified Small Business Stock: Pre-Acquisition Planning for Tax Savings Upon Exit

Hinckley Allen on

Issuing qualified small business stock (“QSBS”) is a valuable tool that can provide significant tax savings to searchers and independent sponsors alike upon the eventual sale of one or more of their portfolio companies....more

Ankura

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

Ankura on

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

Allen Barron, Inc.

Integrated Business Services Provide a Broader Perspective

Allen Barron, Inc. on

How do integrated business services provide a broader perspective? Why is it important to look for a single-source provider of legal, tax, accounting, and business advisory services? Perhaps one of the most basic corporate...more

Levenfeld Pearlstein, LLC

Independent Sponsor Update: Key Takeaways from Q1

The year is off to a busy start for us: In addition to deal work and portfolio company matters, our team attended conferences and met with various capital providers, independent sponsors, placement agents, and service...more

Farrell Fritz, P.C.

M&A Tax Concepts: What is a “Gross-up Payment,” and Why Does It Matter?

Farrell Fritz, P.C. on

Buying or selling a business is an exciting experience, and potentially lucrative opportunity for all parties. Most often, during the letter of intent / early negotiations phase, a “deal” is struck based primarily on economic...more

Allen Barron, Inc.

What is an Integrated Business Services Partner?

Allen Barron, Inc. on

What is an integrated business services partner, and why is the integration of these important areas of expertise essential to your company's success?...more

Latham & Watkins LLP

Latham Texas Private Funds Breakfast Series Introduction to Continuation Fund Transactions

Latham & Watkins LLP on

This winter, Latham’s Investment Funds Practice delivered an in-depth exploration of continuation fund transactions, offering strategic insights and practical guidance in the latest installment of the Texas Private Funds...more

Opportune LLP

The Tax Factbook: A Useful Tool in a Seller’s Arsenal

Opportune LLP on

The current administration’s pro-domestic energy policies indicate an increase in M&A activity in the energy industry in 2025. As a result, sellers will be looking to find cost-effective and useful ways to maximize deal...more

Bennett Jones LLP

Turning Losses Into Gains: Private Equity Tax Strategies With Distressed Businesses

Bennett Jones LLP on

Private equity (PE) firms play a critical role in revitalizing struggling businesses by providing, among other things, financial support and operational expertise. PE transactions are often driven by a combination of...more

McDermott Will & Emery

Unclaimed Property Laws and the Health Industry: Square Peg, Round Hole

McDermott Will & Emery on

Likely due to the tremendous number of healthcare mergers, acquisitions, and private equity deals that have been taking place, the industry has recently been the target of multistate unclaimed property audits. This increased...more

DarrowEverett LLP

Unlocking Tax-Free Gains: The Power of QSBS in Mergers & Acquisitions

DarrowEverett LLP on

Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized...more

91 Results
 / 
View per page
Page: of 4

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide