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  • "Organizational action" reporting by corporate issuers
    Common issues encountered in determining whether reporting is required for events occurring in 2013, as well as common questions concerning the preparation of the form.
  • Selling your S corporation - Is it now or never?
    Absent any additional tax law changes, the recognition period for built-in gains tax will revert back to ten years after 2013, which may make it more advantageous, from a tax perspective, to complete the sale of an S corporation before December 31, 2013.
  • Portfolio company equity compensation plans
    As deal-making gains renewed momentum, equity-based incentive compensation plans provided to a portfolio company’s management are becoming a “hot topic” again. The article focuses on four primary areas – the substance of the award, redemption features, exercisability or vesting conditions, and forfeiture provisions – can significantly improve an investor’s chances of achieving favorable accounting while still providing management with appropriate incentives.
  • FASB Eyes Possible “Big Bang” Implementation of New Standards: Are Your Deal Teams Ready?
    The Financial Accounting Standards Board and International Accounting Standards Board continue to push forward with their efforts to converge U.S. GAAP and IFRS, with a number of projects slated for completion in mid-2011 followed by a possible “Big Bang” implementation of the resulting accounting standards sometime thereafter.
  • Global Value Realignment – Recognizing and Pursuing Tax Opportunities in an Ever-Challenging Environment
    Global value alignment (GVA) is an approach to managing cash flow with a focus on improving a company’s global tax and treasury profile. It involves aligning an organization’s business, treasury, and tax objectives, and then taking a holistic approach to global tax planning by focusing on the organization’s value drivers, operating model, earnings mix, and treasury needs.
  • FIN 46 (R) Revised Again: Now it’s All About Who Holds the “Power”
    Historically, teaming between a Private Equity Investor (PEI) and a Corporate Partner wanting to deconsolidate a portion of its business was tricky at best. Control often didn’t matter, as the FASB’s consolidation model for variable interest entities seemed to sweep many structures into its grasp, and deal terms requested by PEIs frequently left the Corporate Partner faced with the prospect of continuing to consolidate the business.
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