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CARES Act Five-Year NOL Carryback Rules Will Have Significant Impact on M&A Transactions

USA - March 27 2020 The US Congress enacted The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) on March 27, 2020. This article describes the changes…

Alejandro Ruiz, Emily Mussio.

Section 1202 Post-TCJA

USA - May 22 2018 Changes made by tax reform have caused companies to reevaluate their structures. This reevaluation extends to the most fundamental decision: choice of…

Kevin Hall, Michael J. Wilder.

Should I Convert My Entity?

USA - February 28 2018 Dan Zucker and Alexander Lee discuss the pros and cons of converting your entity from an S corp to a C corp.

Net Operating Loss Provisions in Tax Reform and the Potential Impact on Year-End Deals

USA - November 27 2017 With the pending rate cute, most companies are waiting until reform goes through to do a deal, but there are some relatively unpublicized provisions…

Tax considerations when acquiring non-U.S. portfolio companies—mitigating subpart F inclusions

USA - July 17 2014 It is important for private equity purchasers to mitigate the creation of Subpart F income in structuring the acquisition and holding of the stock of…

Jeffrey C. Wagner, Thomas P. Ward.