Tax Implications of the Inflation Reduction Act: Corporate AMT, Stock Repurchase Excise Tax, Impact on M&A Transactions
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will guide tax counsel and advisers on critical provisions of the Inflation Reduction Act of 2022 (the Act) and their impact on specific corporate transactions, operations, and tax planning. The panel will discuss the new corporate alternative minimum tax, the excise tax on stock repurchases, and other vital items significantly impacting M&A transactions and other tax rules and challenges under the Act.
- Overview of the impact of the Inflation Reduction Act on M&A transactions
- New corporate AMT
- Which companies are subject to the corp AMT?
- How do you calculate corporate AMT?
- New excise tax for stock repurchases
- Key provisions under the Act
- Companies subject to the excise tax
- Application to specific transactions?
- Other key tax provisions under the Act
- Tips and techniques for tax counsel in light of the Act
The panel will discuss these and other key issues:
- Key tax provisions of the Act
- Challenges for structuring M&A transactions in light of the Act
- Impact of new stock repurchase excise tax
- Impact of the new corporate AMT
- Issues for foreign-owned U.S. corporations
- Best practices for tax and M&A counsel in light of the Act
Casey S. August
Morgan, Lewis & Bockius
Mr. August’s practice focuses on US federal tax planning and implementation matters. Representing clients across... | Read More
Mr. August’s practice focuses on US federal tax planning and implementation matters. Representing clients across industries, he advises on structuring and documentation issues for mergers and acquisitions, energy project financings, joint venture collaborations, and intellectual property transfers. Mr. August also counsels clients on issues involving choice of entity and cross-border structuring and planning, as well as on IRS private letter ruling submissions and securities filings.Close
Richard S. Zarin
Morgan, Lewis & Bockius
Mr. Zarin provides counseling on tax matters involving international and domestic transactions, including mergers and... | Read More
Mr. Zarin provides counseling on tax matters involving international and domestic transactions, including mergers and acquisitions, the formation and operation of joint ventures, debt and equity restructurings, and securities offerings. He also represents organizers of and investors in onshore and offshore investment funds and other alternative investment vehicles with a broad range of investment objectives, including private equity, venture capital, and hedge funds.Close
Cannot Attend March 2?
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 course handouts.