When a company is sold, senior executives and key personnel often stand to receive significant payments, such as transaction bonuses, accelerated equity vesting, severance, and earnout participation....more
3/10/2026
/ Acquisition Agreements ,
Business Strategies ,
Change in Control ,
Compensation & Benefits ,
Corporate Sales Transactions ,
Corporate Taxes ,
Earn-Outs ,
Excise Tax ,
Executive Compensation ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Merger Agreements ,
Penalties ,
Private Equity ,
Shareholders ,
Tax Deductions ,
Tax Liability ,
Tax Planning
For fund managers, general partners, and sponsors operating private investment vehicles, understanding the regulatory framework governing performance-based compensation is essential....more
1/27/2026
/ Accredited Investors ,
Carried Interest ,
Fees ,
Hedge Funds ,
Investment Advisers Act of 1940 ,
Investment Company Act of 1940 ,
Investment Management ,
Performance Incentives ,
Performance-Based Compensation ,
Private Equity ,
Private Equity Funds ,
Private Funds ,
Qualified Purchaser ,
Registered Investment Advisors ,
Regulation D ,
Securities and Exchange Commission (SEC) ,
Venture Capital
The One Big Beautiful Bill Act (the “Act”) includes significant amendments to bonus depreciation under Section 168(k). The Act permanently reinstated “bonus” depreciation at 100% of the cost of eligible property, and refines...more
12/9/2025
/ Acquisition Agreements ,
Asset Purchase Agreements ,
Bonus Depreciation ,
Business Taxes ,
Corporate Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Merger Agreements ,
New Legislation ,
One Big Beautiful Bill Act ,
Partnerships ,
Private Equity ,
Purchase Price Adjustment ,
Section 179 Property ,
Tax Deductions ,
Tax Planning ,
Tax Reform
On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA” or “the Act”) became law and ushered in the most significant changes to the Qualified Small Business Stock (“QSBS”) regime in more than a decade. These changes—codified...more
8/22/2025
/ Acquisitions ,
Corporate Taxes ,
Estate Planning ,
Internal Revenue Code (IRC) ,
Mergers ,
New Legislation ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Tax Planning ,
Tax Reform ,
Trusts
Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals...more
4/8/2025
/ Appeals ,
Business Ownership ,
Capital Gains ,
Corporate Counsel ,
Corporate Taxes ,
Entrepreneurs ,
Equity Compensation ,
Executive Compensation ,
Non-Resident Income Taxes ,
Non-Residents ,
State and Local Government ,
State Taxes ,
Tax Liability ,
Tax Planning
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
3/18/2025
/ Acquisitions ,
Buyers ,
Capital Gains ,
Eligibility ,
Employees ,
Internal Revenue Code (IRC) ,
Investment ,
Investors ,
IRS ,
Mergers ,
Qualified Small Business Stock ,
Sellers ,
Shareholders ,
Stocks ,
Tax Incentives ,
Tax Liability ,
Tax Planning ,
Venture Capital
If a private equity buyer is exploring an acquisition of the company you manage, and you anticipate remaining involved in the business after the sale, there are a number of options that may be appealing to you. It is likely...more
3/6/2025
/ Acquisitions ,
Buyers ,
Co-Investment Rights ,
Equity ,
Equity Compensation ,
Incentive Compensation ,
Incentive Stock Options ,
Phantom Stock Plans ,
Pre-Sale Agreements ,
Private Equity ,
Profits Interests ,
Restricted Stocks ,
Rollover Equity ,
Stock Appreciation Rights ,
Stock Options ,
Tax Planning