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April 20, 2021

Tax M&A Update for March 2021

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:

— Partial debt cancellations, solvency and Section 108(e)(6)
— First BEAT private letter ruling
— Shareholder’s death not a GRA trigger; trustee is successor


Tax M&A Update