19 November 2018

Tax M&A Update for October 2018

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:

— New Procedures for Leveraged Spin-Off PLRs
— Corporate Shareholder Section 956 Inclusions Cut Back
— Payment of Shareholders’ Insurance Premium was Constructive Distribution

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ATTACHMENT

Tax M&A Update

Document ID: 2018-2315