Mergers and Acquisitions
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Ghosts of Barbarians Limit New NOL Carrybacks
A specter of the old Barbarians at the Gate era emerges as companies hoping to take advantage of the net-operating-loss tax rules enacted last week may be limited by a 20-year-old law passed after the RJR Nabisco leveraged buyout.
November 16, 2009
On November 6, Congress passed, and President Obama signed, legislation extending the period to which net operating losses sustained in 2008 or 2009 may be carried. As a result, the NOLs incurred in either year (but not both) may be carried back to the fifth taxable year preceding the taxable year in which the NOL was suffered.1 Traditionally, the NOLs may be carried back only two years. Read more...
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Invesco's Tax-Free Deal for Van Kampen
Invesco's foreign status makes a tax-free acquisition of Morgan Stanley's retail Van Kampen business a little more complicated, but not out of reach. November 9, 2009
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Mergers: When Will Action Replace Talk?
Due diligence that usually would be three or four months now takes eight or nine months, an M&A lawyer says. November 6, 2009
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"The Worst Is Behind Us."
Networking giant Cisco Systems is emerging from the recession with a new focus on the future. An interview with Frank Calderoni, EVP and CFO at the company. November 1, 2009
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Sticking-Plasters of the Universe
The buy-out barons say the worst is over. They would. October 29, 2009
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What a Difference a Day Makes to Some Mergers
Last week, Equinix announced it was acquiring Switch & Data in a cash and stock deal. But the deal timing, and its prospects for tax-free treatment, will be constrained by IRS rules. October 26, 2009
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PwC: Sour Economy Sparks Divestitures
Companies will soon spin off and carve out more pieces of their empires, finance execs say. October 20, 2009
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Spin-off Options Abound for Bristol-Myers Squibb
Bristol-Myers Squibb holds more than 80% of Mead Johnson's shares. Nevertheless, it should be relatively easy to structure a tax-free divestiture. Here are a few reasons why. October 19, 2009
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Waiting for the Dough
The CFO of a start-up maker of medical devices is prepared for years of intense capital-raising efforts and tough cost-allocation decisions on the way to profitability. October 16, 2009
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Xerox Deal Should Easily Clear Tax Hurdles
Xerox shareholders should take the recently announced merger between the document company and ACS in stride, as a tax-free transaction is waiting at the finish line. October 5, 2009
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