Mergers & Acquisitions
The bread-and-butter of our transactional tax practice is to advise on the purchase and sale of high-growth and middle-market companies. Our lawyers have helped close thousands of tax-efficient transactions.
Structuring, negotiating, and drafting transaction agreements
Tax-free transactions, including tax-free reorganizations, Section 351 transactions, spinoffs, and management rollovers
Use of special tax elections, such as Sections 338(h)(10), 336(e), 754, and 1045
Purchase and sale of S corporations, including 338(h)(10) and 336(e) elections and F reorganization/Q sub structures
Purchase and sale of LLCs and partnerships
Sale of qualified small business stock (QSBS)
Cross-border mergers & acquisitions
Complex earnout and deferred consideration structures
Transaction-based compensation, including transaction or sale bonuses and Section 280G golden parachute compliance
Management representation
Acqui-hires
Distressed company and Section 363 sales
Tax receivables agreements