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Equity › Tax Planning

Whiteford

To Roll or Not to Roll: Equity Roll Issues in Private Company M&A Deals

Whiteford on

This article is the first in a series on common issues of critical importance to sellers in private company M&A- An equity roll is an agreement between a Buyer and a Seller in an M&A deal where the Seller (typically a...more

Dickinson Wright

Practice Buy-Sell Agreements: Drafters Beware

Dickinson Wright on

Originally published in Healthcare Michigan, Volume 41,  No. 5 - My prior article addressed tax issues in repurchasing equity in physicians and other practice groups. This article provides information about drafting buy-sell...more

Williams Mullen

[Webinar] Ideas for Businesses to Navigate Economic Uncertainty - October 25th, 8:30 am - 11:00 am ET

Williams Mullen on

...join us for Ideas for Businesses to Navigate Economic Uncertainty, a webinar comprised of brief - only 15 minutes each! - presentations tailored to meet the needs of senior executives and leaders of in-house legal...more

Keating Muething & Klekamp PLL

Business v. Nonbusiness Income: Categorizing Proceeds from the Sale of Equity Interests

Keating Muething & Klekamp PLL on

Tax planning is often a vital consideration in an exit strategy for business owners. While most business advisors factor in federal income tax consequences when analyzing transaction structures, state income tax consequences...more

Davies Ward Phillips & Vineberg LLP

Canada's Top Court Decides Against Equitable Rescission in Collins Family Trust

Davies Ward Phillips & Vineberg LLP on

“Equity has no place here,” held the Supreme Court of Canada in its 8-1 decision in Canada (Attorney General) v Collins Family Trust (Collins), 2022 SCC 26, on June 17. Reversing the decisions of the British Columbia courts...more

Vinson & Elkins LLP

[Event] REITs: IRS Ruling Opens Door For Midstream Assets - Feb. 12th, 12:00 pm CT (and available via webcast)

Vinson & Elkins LLP on

In the early 1990s, several MLPs converted into REITs to take advantage of better capital formation opportunities, but the REIT structure was not suitable for many midstream assets. Recent IRS guidance suggests this historic...more

Kramer Levin Naftalis & Frankel LLP

Debt-Equity Dashed Expectations: Treasury and the Service Retain Onerous Section 385 Regulations

Kramer Levin Naftalis & Frankel LLP on

On Nov. 4, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published final debt-equity regulations (the Final Regulations) and an advance notice of proposed rulemaking (the...more

Fenwick & West LLP

Section 385 Proposed Regulations

Fenwick & West LLP on

On April 4, 2016, Treasury and the IRS proposed sweeping regulations under § 385 of the Code. Issued the same day as the anti-inversion temporary regulations, the proposed § 385 rules would go much farther than merely...more

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