Tax Planning, Buyers, Sellers

Coordination Can Be Key in Corporate Governance and Estate Planning

Schwabe, Williamson & Wyatt PC on 7/10/2025

Corporate lawyers and estate planning lawyers both play key, but different, roles in the success of business clients. Corporate attorneys typically help businesses choose the proper legal structure, navigate the complexities...more

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

Herbert Smith Freehills Kramer on 6/30/2025

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

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

Farrell Fritz, P.C. on 4/14/2025

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

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

DarrowEverett LLP on 3/18/2025

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

To Roll or Not to Roll: Equity Roll Issues in Private Company M&A Deals

Whiteford on 8/29/2024

This article is the first in a series on common issues of critical importance to sellers in private company M&A- An equity roll is an agreement between a Buyer and a Seller in an M&A deal where the Seller (typically a...more

Maximizing Value: The Art of Purchase Price Allocation in Real Estate Deals

DarrowEverett LLP on 8/21/2024

When a business is sold, the most important overall aspect of negotiations between a cautious buyer and determined seller may be due to the agreed-upon purchase price for the business. However, when the buyer is purchasing...more

M&A in Brief: Q2 2022

Nutter McClennen & Fish LLP on 4/4/2022

Delaware Clarifies “Pro-Sandbagging” Stance by Mark Tarallo and Mary Moran In almost every M&A transaction, the parties spend some time discussing (if not heavily negotiating) the right of the buyer to bring claims against...more

How Private Equity Firms Structure Health Care Mergers and Tax Implications

Roetzel & Andress on 9/2/2021

Sales of health care practices to private equity firms remains a very popular option for physicians, dental and other professionals. In this Health Law Hotspot, Roetzel attorneys Ericka Adler and David Hochman are joined by...more

State Tax in Transactions: Perspectives of M&A Lawyers (Part 1)

BakerHostetler on 9/21/2020

Gone are the days when you could blow off state and local taxes in transactions! Erica Svboda and Ryan Gorsche - M&A lawyers in BakerHostetler's M&A Team join Matt Hunsaker in the virtual studio to provide background on how...more

Five Things to Consider When Selling Your CBD Business

Ward and Smith, P.A. on 8/31/2020

For many business owners, the intended exit strategy is to sell to a competitor or a larger company, thereby taking advantage of the upside on the value they have created through years of diligent and hard work building a...more

High Court decision highlights importance of ensuring claims notices include required information

Proskauer - Tax Talks on 8/14/2020

In Dodika Ltd & Ors v United Luck Group Holdings Limited, the High Court (HC) has accepted the sellers’ argument that a notice of a tax claim under a tax covenant served on them by the buyer was invalid because it did not...more

Tax Planning › Buyers › Sellers

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