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    Learn how to understand the potential risks and avoid unpleasant surprises in the purchase of discounted debt.
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    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.
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    This article addresses some of the questions most frequently asked as companies try to structure and account for the elusive “perfect deal.”
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  • The impact of FIRPTA on foreign investment in U.S. REITs
    This M&A Insights article takes a deeper look into the impact of Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) in U.S. REITs.
  • Making M&A more public: Perspectives on tax disclosure rules applicable in January 2012
    On January 17, 2012, transitional relief to the reporting requirements of Section 6045B will end, and corporations will be required to report stock basis consequences that result from certain mergers & acquisitions and restructuring transactions both to the IRS and shareholders. This article focuses on what corporations need to know in order to be prepared to satisfy their reporting obligation for transactions occurring in 2011 by January 17, 2012.
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