Your M&A guide: Decoding the 1% stock buyback excise tax

Final Section 4501 regulations narrow how the 1% stock buyback excise tax may apply in M&A, exempting take-private transactions regardless of funding source; providing similar relief for certain acquisitive tax-free reorganizations involving cash or other non-stock consideration. Carrie Falkenhayn joins Deloitte specialists Benjamin Handler and Sandra Lopez to discuss what’s changed and what it may mean for deal structuring and tax diligence.