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Limited Liability Company (LLC) Due Diligence Acquisitions

McDermott Will & Emery

Target LLCs as S Corporations: The Boilerplate Operating Agreement and the Importance of Revenue Procedure 2022-19

Many closely held businesses operate through entities classified as “S corporations,” an elective federal income tax regime that combines elements of corporate and partnership taxation. Among other reasons, S corporations are...more

Wiley Rein LLP

FCA Successor Liability: Taking Lessons From a Recently Unsealed Complaint

Wiley Rein LLP on

When contemplating an acquisition, companies rely upon the due diligence process to discover the target’s potential liabilities, such as False Claims Act (FCA) liability, so they can proceed accordingly. This may involve...more

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