Searching Content indexed under M&A/Private Equity by Grant Thornton LLP ordered by Published Date Descending.
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There's A Difference Between Restricted Stock And Restricted Stock Units
Restricted stock and restricted stock units (RSUs) -- they're the same thing, right? This is one of the most common misconceptions about these equity vehicles.
United States
30 Aug 2017
IRS Concludes That Termination Fee Is Capital Loss Under Section 1234A
The IRS concluded in field attorney advice (FAA 20163701F) that a fee related to the termination of a merger agreement resulted in a capital loss to a taxpayer under Section 1234A.
United States
3 Oct 2016
Washington Board Of Tax Appeals Holds Merger Extension And Termination Fees Were Isolated Sales Not Subject To B&O Tax
The fees resulted from isolated sales of contract rights rather than routine transactions that were integral to the taxpayer's manufacturing business.
United States
20 Oct 2015
Treasury Working On Further Inversion Guidance Aimed At Earnings Stripping
Treasury officials said last week that the agency is still working on more guidance aimed at stemming the flow of U.S. companies reorganizing as foreign entities.
United States
26 Nov 2014
IRS Reaches Conclusion On Bank Transaction With Federal Financial Assistance
The IRS concluded that a corporation couldn’t take a carryover basis in certain assets acquired in a transaction in which Section 597 applies.
United States
30 Oct 2014
IRS Issues Guidance Under Codified Economic Substance Doctrine
The IRS on Oct. 9 issued a notice providing additional guidance on the codification of the economic substance doctrine and related penalty amendments.
United States
29 Oct 2014
Treasury Notice Creates Need For Caution For Companies Contemplating Inversions
A highly anticipated notice issued on Sept. 22 by the Treasury Department on tax inversion transactions may adversely affect the economics of such deals.
United States
15 Oct 2014
Tax Court Holds That Certain Shareholders Received A Gift In A Merger Of Two Corporations
Certain shareholders received a gift from other shareholders, to the extent that the value of the shares of stock received in a merger exceeded the value of the shares of stock transferred.
United States
13 Oct 2014
Treasury Considering Anti-Inversion Guidance While Wyden Seeks Legislative Agreement
Congress and the administration are under increasing pressure to stem the flow of recent inversion transactions.
United States
29 Sep 2014
Insights Into Facilities Management: Issue 7, 2013
The strong run of M&A activity in the Facilities Management sector continued into the second quarter of 2013, and although the pace of investment has slowed a little it has been the most active first six months since 2008.
13 Sep 2013
On the Horizon - January 15, 2013
Special dividends may impact on the accounting for share-based compensation.
United States
22 Jan 2013
Cross-Border Mergers & Acquisitions Update (CPE Credit: 1.5)
Please join us for our webcast Cross-border mergers & acquisitions update for a discussion on recent guidance issued by the IRS and Treasury Department in the cross-border mergers and acquisitions (M&A) area.Joe Calianno, Grant Thornton’s International Technical Tax practice leader, will be joined by Brenda Zent, international tax specialist in the U.S. Department of the Treasury’s Office of International Tax Counsel, as presenters for this event.
United States
15 Aug 2012
IRS Issues Regulations On Section 7874 Inversion Transactions
The IRS has issued temporary and proposed regulations (T.D. 9592 and REG-107889-12) adopting a bright line test for determining whether a foreign corporation satisfies the substantial business activities test of Section 7874(a)(2)(B)(iii) to avoid treatment as an inverted corporation.
United States
25 Jun 2012
Banks Beware: New Jersey And Pennsylvania Developments Impacting Financial Institutions
Two recent tax developments in New Jersey and Pennsylvania have brought potentially far-reaching changes to financial institution taxpayers.
United States
6 Dec 2011
FAQ: Golden Parachute Payments Under Section 280G
Companies that are planning for a merger or acquisition have various issues to consider as they prepare for the transaction, one of the issues being golden parachutes.
United States
14 Dec 2010
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