Tax Issues for Rollover Equity in M&A Transactions: Key Considerations for Buyers and Sellers
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will provide tax professionals an in-depth analysis of key tax issues of equity rollover in mergers and acquisitions. The panel will discuss critical provisions and structuring considerations for equity rollovers in M&A transactions, tax-free mergers, holding company structures, use of LLCs, current market trends, stock rights, and tax considerations for both buyers and sellers.
- Tax consequences of acquisition transactions
- Achieving stepped-up basis for purchaser
- Requirements for tax-free rollovers to sellers
- Structuring options and key considerations
The panel will review these and other relevant issues:
- What are the critical tax issues to understand and consider when using equity rollovers?
- What are the available structuring options for equity rollover transactions?
- How can you properly structure a tax-free rollover transaction for sellers?
- How can you ensure a stepped-up basis for purchasers?
- What are the differences and tax implications of LLC drop-down and asset drop-down transactions?
- What are the key challenges of rollovers involving Section 1202 qualified small business stock?
David M. Czarnecki
Morse Barnes-Brown & Pendleton
With over 15 years of extensive transactional experience, Mr. Czarnecki is exceptionally proficient in guiding clients... | Read More
With over 15 years of extensive transactional experience, Mr. Czarnecki is exceptionally proficient in guiding clients through a wide range of transactions, including mergers and acquisitions, private equity transactions, venture capital financings, joint ventures, and entity formations.Close