Corporate Taxes, Pass-Through Entities, Mergers

Pre-Consolidation Conversions in the Accounting World – Tax Considerations

Rivkin Radler LLP on 6/29/2023

Another Change- Last week BDO confirmed that it was going to convert from an entity organized as a limited liability partnership under state law to one organized as a corporation. With that, BDO became the latest in a...more

The Loss Of The Favorable Capital Gain Rate, The Exclusion Of Gain under Section 1202, And The Incorporation Of The Partnership

Farrell Fritz, P.C. on 11/2/2020

If the Democrats Win- Science has not established – at least to my knowledge – any correlation between the pre-election year-end activities of individual business owners, on the one hand, and election outcomes, on the...more

The Section 199A Deduction . . . And M&A?

Farrell Fritz, P.C. on 9/17/2018

I realize that the last post began with “This is the fourth and final in a series of posts reviewing the recently proposed regulations (‘PR’) under Sec. 199A of the Code” – strictly speaking, it was. Yes, I know that the...more

US Tax Reform Update: Early Impact and Trends

Skadden, Arps, Slate, Meagher & Flom LLP on 6/20/2018

Six months after the most significant U.S. tax reform legislation since 1986 was signed into law, it is still too early to predict the long-term effects. A number of technical uncertainties remain, and taxpayers are...more

Impact of Recent Tax Legislation on M&A Transactions

Proskauer - Tax Talks on 2/12/2018

This post outlines at a high-level certain provisions under the recently enacted 2017 tax legislation (Pub. L. 115-97, the “Tax Act”) that may affect M&A Transactions. Some of these rules are very complex, particularly in...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

Tax Cuts and Jobs Act of 2017: Year-End Planning for Businesses

Perkins Coie on 12/28/2017

The tax reform bill, commonly referred to as the Tax Cuts and Jobs Act of 2017 (the Act), was signed into law on December 22, 2017. The Act contains a number of provisions that create significant year-end planning...more

M&A Tax Aspects of Republican Tax Reform Framework

McDermott Will & Emery on 10/11/2017

The outline of pending tax reform provisions remain vague, but a significant impact on M&A activity is expected by way of corporate tax cuts, interest deductibility, changes to the expensing of capital investments, a...more

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