C-Corporation, Acquisitions, S-Corporation

Tax Considerations for Mergers and Acquisitions: Qualified Small Business Stock and its Tax Benefits

Lippes Mathias LLP on 8/15/2024

For an active business in the post-Tax Cuts and Jobs Act (TCJA) world of lower corporate tax rates, buyers and shareholders considering a future exit should always consider C corporations and the availability of potential...more

Purchases and Sales of an Incorporated Business: Asset Acquisitions and Stock Sales

Ward and Smith, P.A. on 10/18/2023

There are two primary ways to structure the taxable purchase and sale of an incorporated business. The parties may engage in an asset acquisition, in which the buyer purchases assets directly from the target corporation....more

How To Achieve The Economically Efficient Purchase Of A Private Company Through Thoughtful Acquisition Structure

Opportune LLP on 11/29/2022

Many private companies were formed years ago using what was known as a Subchapter S election, which refers to the optional treatment of an otherwise taxable C corporation as (generally) a passthrough entity. These structures...more

So You've Been Watching (and Cringing at) HBO's "Succession"?

Ward and Smith, P.A. on 10/3/2019

Let's discuss some less-dramatic exit options for business owners (when they want to step away). You may not run a global media conglomerate, but even closely held business owners (and perhaps especially closely held...more

The Impact of Tax Reform on Private Equity and M&A Transactions

McDermott Will & Emery on 1/3/2018

Now that the 2017 tax reform act is law, private equity and M&A professionals must grapple with its sweeping changes and reconcile the new provisions with how they do business. This On the Subject summarizes important...more

Rolling Over Target Equity Into A PE Fund: Part II

Farrell Fritz, P.C. on 2/2/2017

Roll-Over: Tax Issue - Picking up on yesterday’s discussion, how can a PEF reconcile its preference to acquire a depreciable or amortizable basis for its target’s assets while, at the same time, affording the target’s...more

"IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years"

Skadden, Arps, Slate, Meagher & Flom LLP on 6/9/2016

On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all merger-and-acquisition activity by C corporations and real estate investment...more

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