Mergers and Acquisitions

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  • A Surprising Continuity-of-Interest Ruling

    The IRS revisits a long-standing concept, and gives a nod to the practice of using warrants to satisfy the COI test – at least in some circumstances. September 7, 2010

  • Becoming Attractions

    Private-equity firms are hunting for deals once again, making it an opportune time to sell. September 1, 2010

  • New Merger Rules: Boon or Bane?

    Newly proposed Federal Trade Commission disclosure rules could both streamline and stymie finance departments, lawyers suggest. August 30, 2010

  • Tech Sector Bucks M&A Trend

    Although deal activity in general has been down for most of the year, technology deals have been humming along. August 26, 2010

  • Laying Claim to Options Expense Deductions

    The IRS concludes that stock-option payments made to employees of a former subsidiary create a compensation expense and deduction that belong to the subsidiary, not the parent company. August 16, 2010

  • The Canadian Spin-Off Edge

    Favorable tax treatment awaits Canadian parent companies that structure reorganizations as "amalgamations," although such deals could be considered taxable transactions in the United States. August 9, 2010

  • IRS Rules on Contingent Debt

    Guidance issued by the IRS nixes the idea that retirement of contingent debt is tied to cancellation of indebtedness income. August 2, 2010

  • Have Merger Prices Hit Rock Bottom?

    Although U.S. M&A activity seems to be reaching its lowest point in seven years, that very lack of activity could mean the time is ripe for acquisitions. June 28, 2010

  • Avoiding the "Mutually Exclusive" Deal Trap

    It's important to understand what the IRS says about deal transaction costs with respect to pursuing more than one strategy. June 21, 2010

  • Goodwill Charges Sink Like a Rock

    Goodwill impairment charges plummeted in 2009, reflecting large write-downs in 2008 and an improving economy. June 8, 2010

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