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 M&A and restructuring transactions.
In this latest M&A Insights article, we take a deeper dive into how the ending of this transitional relief will affect both strategic buyers and private equity investors, by looking at:
- What type of "organizational-action” triggers reporting,
- IRS and shareholder disclosures under Section 6045B,
- Limited exceptions to reporting, and
- Successor liability and penalties.
Download the article to learn more.