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Sellers Tax Deferral

Porter Hedges LLP

Middle Market M&A Planning: What is Rollover Equity?

Porter Hedges LLP on

The term “rollover equity” is frequently used in discussions about the sale of middle market companies (which often is described as meaning companies with enterprise values from $10 million to $1 billion[1]), but frequently...more

Williams Mullen

[Webinar] M&A Series: Partnership Interests as Tax-Advantaged Currency in REIT Portfolio Transactions - November 30th, 11:00 am -...

Williams Mullen on

Equity REITs seeking to grow assets face a challenging interest rate environment and tepid equity capital markets for funding portfolio acquisitions. However, REITs can often remain active buyers in an opportunistic real...more

Rivkin Radler LLP

NJ’s Rent Control Laws Are More Complicated Than You Think

Rivkin Radler LLP on

New Jersey presents a particular challenge for multifamily owners and managers. Unlike New York City, which has clearcut laws governing rent control, New Jersey has more than 100 municipalities, each with its own rent control...more

Gerald Nowotny - Law Office of Gerald R....

(A)ESOP’s Fables – The Income and Estate Tax-Free ESOP

If the pandemic was good for anything, it was TV watching. The pandemic may become known as the golden age of television. Since I was a foreign language major (Portuguese and Spanish) at West Point (mind you out of academic...more

Bass, Berry & Sims PLC

Private Equity Dealmakers Guidebook to Healthcare M&A During the Covid-19 Pandemic

Bass, Berry & Sims PLC on

The COVID-19 pandemic has stressed the M&A market at every stage of the deal-making process – from complicating on-site visits and intensifying the diligence process to introducing valuation gaps (relative to pre-COVID-19...more

Farrell Fritz, P.C.

Sale Of A Business And Qualified Opportunity Funds: Deferral, Exclusion, And . . . Risk?

Farrell Fritz, P.C. on

A lot has been written about the tax benefits of investing in a Qualified Opportunity Fund. Some have suggested that the gain from the sale of a closely held business may be invested in such a fund in order to defer the...more

Bradley Arant Boult Cummings LLP

Pending Alabama Tax Legislation (2017 Regular Session) State and Local Tax Alert: Alabama Edition

The House and Senate have each met a total of six legislative days thus far. There are therefore 24 legislative days remaining in the 2017 Regular Session. The House will reconvene on Tuesday, February 28 at 1:00 p.m. The...more

Bradley Arant Boult Cummings LLP

Rollover Equity in the Sale of a Family-Owned Business

If you sell your family-owned business to a private equity buyer, the buyer will most likely pay a portion of the purchase price with equity in the buyer’s new company, rather than with cash. The equity that you receive in...more

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