15 January 2016

Tax M&A Update for December 2015

Tax M&A Update is a monthly newsletter that provides a summary of developments in the marketplace, leading technical developments, and other thought leadership notes in the area of mergers and acquisitions (M&A) taxation and general corporate taxation. Highlights of this edition include:

— OpCo/PropCo transactions and other end-of-year legislation
— No ownership change for target sale among tax-exempt entities
— Basis in stock from demutualization

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Document ID: 2016-0108