Private M&A Transactions: Tax Considerations of Stock and Asset Sales, Shareholder Classifications, Acquisition Structures, and Key Provisions

This CLE will guide attendees through critical tax considerations that arise in private M&A transactions, focusing on the implications of different acquisition structures and entity types. Participants will explore the tax treatment of both stock and asset sales and examine how choices between C corporations and S corporations, as well as shareholder classifications, influence deal strategy and outcomes. The session will delve into alternative acquisition structures, including mergers and equity transfers, while also addressing key provisions such as IRC 338(h) (10), IRC 336(e), and F reorganizations. Attendees will gain practical insights into the planning and execution of transactions involving the…