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Sales of Real Estate Involving Non-U.S. Sellers – FIRPTA Considerations for Both Parties

Transactions involving the disposition of a U.S. real property interest (“USRPI”) by a foreign person (i.e., a nonresident alien individual or foreign entity, the seller) are subject to the Foreign Investment in Real Property...more

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

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

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