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. ——————————————— ATTACHMENT Tax M&A Update
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