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April 20, 2022
2022-0654

Tax M&A Update for March 2022

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:

— Non-voting preferred stock with redemption premium treated as “plain vanilla”;

— Partial liquidation doesn’t include S corporation estimated tax payments; and

— Spin-off followed by liquidation of Controlled.

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Tax M&A Update

 

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