Key tax considerations in spin-offs *

USA - April 29 2013
A critical consideration in the disposition of any business is the tax cost. If properly structured, a disposition structured as a spin-off can be…

Co-authors: Robert A. Clary.

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For private equity investors, Section 1202 may be worth another look *

USA - March 21 2013
Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue…

Co-authors: Daniel N. Zucker.

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Obtaining maximum value on the sale of an S corporation *

USA - August 3 2012
As a general rule, businesses that are organized as state law corporations are subject to a double level of tax—that is, earnings and realized appreciation are taxed once at the corporate level and a second time when the earnings or appreciation are distributed to the stockholders. 

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The top five tax traps in M&A transactions *

USA - August 31 2010
The tax consequences of acquisition and disposition transactions can dramatically impact deal value.

Co-authors: Daniel N. Zucker.

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Congress extends five-year carryback of 2008 or 2009 NOLs to most businesses *

USA - November 10 2009
Congress has resurrected a prior Stimulus Act proposal allowing most taxpayers, not just small businesses, to extend the NOL carryback period under section 172 for up to five years for 2008 and 2009 NOLs.

Co-authors: Gregory G. Palmer, Barry J. Quirke, Robert A. Clary, Daniel N. Zucker.

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