News & Analysis as of

Liquidation Mergers

Dunlap Bennett & Ludwig PLLC

Opportunities In Distressed M&A: A Guide For Buyers

Distressed mergers and acquisitions (M&A) involve companies in financial or operational distress, potentially on the brink of insolvency or already grappling with significant debt burdens. These transactions are typically...more

Mintz - Securities & Capital Markets...

Proposed Treasury Regulations Provide Guidance on Stock Buyback Excise Tax for Redemptions and M&A Transactions

On April 12, 2024, the Treasury Department and Internal Revenue Service (IRS) issued proposed Treasury Regulations (REG-115710-22) providing comprehensive guidance for applying the one-percent excise tax owed on corporate...more

Seward & Kissel LLP

Diamond Shining On, Airlines Crashing, and Conspiracy Theory

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Amazon to invest in Diamond Sports as part of bankruptcy deal | ABC News - Diamond Sports has been in Chapter 11 bankruptcy proceedings since it filed for protection last March with debt of $8.67 billion. Amazon will partner...more

Pillsbury - Policyholder Pulse blog

Closing Up the SPAC Shop: Insurance Consequences and Opportunities for Liquidating SPACs

In 2020 and 2021, Special Purpose Acquisition Companies (SPACs) were all the rage. A SPAC is a “blank check company,” publicly traded, and organized for the purpose of merging with a private company. It’s a mechanism for a...more

Woodruff Sawyer

Two Hot Button SPAC Issues as We Wrap Up 2022

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Over the past year, SPACs have been through market shifts, regulatory thrashing, economic issues, novel litigation theories, and SEC enforcement actions. I touched on all of these in my previous post, but for this month’s...more

Woodruff Sawyer

SPAC Liquidations and Extensions Create D&O Insurance Riddles: Part 2

Woodruff Sawyer on

For a special purpose acquisition company (SPAC) that has not completed a business combination but is approaching its deadline for finding a suitable target, two questions loom large: do we extend or liquidate?...more

Goodwin

Distress in the Hotel Sector

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The pandemic has brought much uncertainty to the hotel sector — Intermittent national and regional lockdowns, work from home mandates and restrictions around domestic and international travel have left hoteliers in the...more

BakerHostetler

The Failing Firm Antitrust Defense – An Update on Navigating Financially Troubled Mergers During a Pandemic

BakerHostetler on

On June 23, we hosted a webinar on the failing firm defense, focusing on defining the defense and offering tips on complying with it. We also tried to demonstrate that, sometimes, the antitrust agencies will not demand strict...more

Fox Rothschild LLP

How To Select A Merger/Reorganization Structure That Is Right For Your Nonprofit

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The nonprofit sector has seen a dramatic rise in the number of mergers and reorganizations. The constant need to reduce costs, especially in the health care sector, seems to be the driving force behind the movement. When...more

McDermott Will & Emery

State Revenue Departments Misapplying Federal Tax Law

McDermott Will & Emery on

State income tax laws generally build on federal tax law. The typical pattern is to begin the calculation of state taxable income with federal taxable income and then to modify it by adding or subtracting items where state...more

Fenwick & West LLP

Life Science Financing Survey - Full Year 2012

Fenwick & West LLP on

In this Survey: - Overview of Fenwick & West Results - Analysis of Industry Data - Detailed Fenwick & West Results: Valuation - Detailed Fenwick & West Results: Financing Terms -...more

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