Critical Tax Considerations for M&A Transactions: NOL Limitations, Deemed Income, Withholding Tax on Sales, and More
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will guide counsel and tax professionals on new tax provisions that could substantially affect the structuring, pricing, and financing of mergers and acquisitions. The panel will discuss critical changes to the tax law, certain tax-related aspects of M&A negotiations requiring careful considerations, and best practices to avoid tax pitfalls.
Outline
- Overview of the impact of tax reform on M&A transactions
- The transition tax and potential tax liability for U.S. companies with foreign subsidiaries
- Asset vs. stock sale and the immediate expensing of property costs
- New interest deduction limitations and impact on leveraged M&A transactions
- New NOL deduction limitations and impact on pricing M&A transactions
- New minimum tax regimes for multinational groups
- New withholding tax on the sale of partnership interests
- Tips and techniques for M&A counsel post-tax reform
Benefits
The panel will review these and other issues:
- Challenges for structuring M&A transactions after tax reform
- Tax issues associated with targeting U.S. companies with foreign subsidiaries or assets
- Immediate expensing of costs of property under the new tax law and sales structure
- New limitations on interest and NOL deductions; impact on M&A negotiations and structuring
- The sale of a partnership interest and potential withholding tax
- Best practices for M&A counsel in light of recent tax law
Faculty

Joseph C. Mandarino
Partner
Smith Gambrell & Russell
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of... | Read More
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with compliance, planning and M&A activities for partnerships, individuals and corporations. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics.
Close
Howard B. Steinberg
Partner-In- Charge US Tax Restructuring and Corporate Recovery
KPMG
Mr. Steinberg specializes in providing tax restructuring advisory. He has advised numerous debtor corporations on the... | Read More
Mr. Steinberg specializes in providing tax restructuring advisory. He has advised numerous debtor corporations on the tax aspects of debt restructuring. Mr. Steinberg has provided tax structuring and due diligence services to strategic and financial clients in connection with acquisitions of highly leveraged companies.
CloseCannot Attend May 18?
Early Discount (through 04/23/21)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include program handouts.