Daniel N. Zucker
McDermott Will & Emery
Articles
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…
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…
Year-end tax planning steps for private equity
USA - October 5 2012 The last time the Bush tax cuts were set to expire at the end of 2010, we saw numerous clients scrambling to execute end-of-the-year transactions designed to "lock in” the expiring tax rates.
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.
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.
