Alston & Bird Tax Blog

acquisitions

PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions

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The potential complexities surrounding pass-through entity tax elections might make you cry, but the potential tax benefits won’t make you blue. Our Federal Tax Group examines how PTET elections have become an important planning tool in acquisitions. PTET election considerations in common acquisition structures Limited federal guidance relating to the SALT cap State-specific deadlines and interpretations introduce potential complexities Read the full advisory here. [...]Read more

Cash Deals Abound

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Cash is king in this year’s M&A deals. Our Federal Tax Group investigates the tax implications behind these all-cash deals and what dangers may lie ahead. Few stocks are held by taxable persons First-step mergers A tax reform revenue raiser that hasn’t raised revenue Read the full advisory here.  [...]Read more