Articles

Tax implications can make or break mergers and acquisitions (M&A) deals. For M&A advisors, understanding the nuances of key tax provisions is critical to structuring transactions that benefit all parties involved—buyers, sellers, and stakeholders alike. Whether it’s a matter of reducing liabilities, optimizing cash flow, or avoiding unintended tax consequences, these provisions can play a […]

​“Well,” the owner might sheepishly begin while looking over his shoulder to ensure no one is listening, “this year’s income statement reflected $2.5 million of net profit, but it actually makes much more because we run a lot of expenses through it to reduce earnings and taxes.” How should the appraiser respond? Aghast at the […]

Transaction Structure Considerations on Target Company Value Valuation analysts do not have to be investment bankers to value an M&A candidate, but they do need to understand taxable and non-taxable stock acquisitions. This discussion summarizes some of the tax benefits—and some of the tax complexities—associated with a taxable stock purchase deal structure. Although the analyst […]

When people say, “Let’s be reasonable” I often wonder….what exactly is reasonable? Reasonable to whom? When referring to the IRS “reasonable salary” requirement of S-Corp owners, that answer has been a bit mysterious Until now. If you are being taxed as an S-Corp I encourage you to spend some time and even some money, to […]

Is your client’s company one of the many in the United States that is experiencing a rapid increase of exported goods? Exporting creates an opportunity to use a tax savings strategy by creating an Interest Charge – Domestic International Sales Corporation (IC-DISC). Not just for large C-Corporations, an IC-DISC applies to small/medium pass-through entities as well. […]

Where the Past and the Future Collide: Internal versus Tax Depreciation In previous articles, I have stated that all business valuations are forward looking. I still believe this is true. I also discussed the potential impact that the bonus depreciation provision of the Tax Cuts and Jobs Act can have on a business valuation by providing real tax […]