April 20, 2022
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.
Tax M&A Update