Daniel N. Zucker
McDermott Will & Emery
Articles
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…
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…
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…
