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Checklist of Considerations: Transactions During the Pandemic and After

USA - March 16 2021 In an economy bearing the effects of the COVID-19 pandemic, buyers and sellers continue to seek opportunities and address liquidity needs. We offer…

Bruce K. Fenton, Daniel W. McDonough, David Stauber, Kathryn Pourmand Nordick, Susan K. Lessack, Todd A. Feinsmith.

FAQs on CARES Act's Expansion of Ability to Use NOLs, Interest, Depreciation and Other Business Deductions

USA - March 31 2020 The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) has significantly changed the use of net operating losses (NOLs), interest…

Joan C. Arnold, Joel M. Post, Mark A. Goldsmith.

Tax Implications of the CARES Act: FAQs for Businesses

USA - March 31 2020 The Act permits losses incurred in 2018, 2019 and 2020 to be carried back five years. Since 2018, losses could only be carried forward, not carried…

Joan C. Arnold, Joel M. Post, Mark A. Goldsmith, Robert A. Friedman.

Tax Strategies While Valuations Are Reduced

USA - March 25 2020 Businesses - Revisiting Choice of Entity The 2017 Tax Cuts and JOBS Act reinvigorated the debate as to whether to operate in corporate or…

Lisa B. Petkun.

Personal Goodwill: Opportunities for Buyers and Sellers

USA - November 8 2018 If goodwill is personal to a shareholder of a C corporation (or an S corporation with built-in gain), in the context of a sale of the corporation’s…

Steven D. Bortnick.