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Reorganizations Corporate Taxes S-Corporation

Holland & Knight LLP

Converting from an S Corporation to Qualified Small Business Stock

Holland & Knight LLP on

The One Big Beautiful Bill Act (OBBB) has spurred even more interest among businesses that may qualify for the tax benefits associated with qualified small business stock (QSBS), including businesses that currently are...more

Keating Muething & Klekamp PLL

Leto v. United States: How a Taxpayer’s Section 1202 Exclusion Could Have Been Saved

In Leto v. United States, the taxpayer reincorporated an S corporation business into a C corporation, then the taxpayer later sold the shares in the C corporation and tried to exclude the gain from such sale under section...more

Greenberg Glusker LLP

F Reorganizations: The Good, The Bad, and the Wasteful

Greenberg Glusker LLP on

I. Introduction F reorganizations, much like the game of Othello, can take a minute to learn but a lifetime to master. They are often a critical part of structuring the purchase and sale of S corporations. As part of an F...more

Greenberg Glusker LLP

[Webinar] Selling Your S-corporation? The Ups and Downs of Utilizing an F-reorganization - January 27th, 10:00 am - 11:00 am PST

Greenberg Glusker LLP on

This webinar will go into detail about the advantages and disadvantages of using an F-reorganization as a tax strategy when selling your S-Corporation and will discuss the following topics: - What is an F-reorg for...more

Nutter McClennen & Fish LLP

Structuring Fund Debt-Financed Investments in S Corporation Businesses to Minimize Ordinary Income to the S Corporation

Partnerships are ineligible S corporation shareholders. So, a partnership cannot acquire shares in an S corporation without terminating that corporation’s S election. However, a partnership can still invest in an S...more

Skadden, Arps, Slate, Meagher & Flom LLP

Impact of US Tax Reform on Mergers and Acquisitions: New Opportunities and Pitfalls

On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (TCJA), which includes numerous changes that will significantly impact mergers and acquisitions (M&A). Although the TCJA has rightly been...more

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