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With the pending rate cute, most companies are waiting until
reform goes through to do a deal, but there are some relatively
unpublicized provisions that may make deal makers rethink that
strategy in certain situations. Tax partner
Dan Zucker considers the treatment of net operating losses and
their ability to be carried back and carried forward and, in the
sale of a private equity-owned portfolio company, why a seller
might want to get the deal done before year-end.