Recent changes allow tax-free receipt of up to $10 million in gain from the sale of small business stock *

USA - January 17 2013
One silver lining to the American Taxpayer Relief Act of 2012 ("ATRA") is that it extended the 100% exclusion for capital gain on qualified small…

Co-authors: Bernie J. Pistillo, Maureen E. Linch.

A year-end rush for the exit? Tax uncertainty and transactional planning in Q3/Q4 2012 *

USA - August 7 2012
A combination of pending actual and potential tax increases effective in 2013 may have a significant impact on transactional planning in the third and fourth quarters of 2012.

Co-authors: Bernie J. Pistillo.

IRS issues regulations regarding the valuation of stock-based consideration packages in M&A transactions *

USA - December 27 2011
On December 19, 2011, the IRS finalized prior temporary regulations and issued additional proposed regulations regarding the valuation of stock-based consideration packages for purposes of the “continuity of interest” requirement applicable to most tax-free reorganizations under Section 368 of the Internal Revenue Code.