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June 22, 2023

Tax M&A Update for May 2023

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:

— When IP comes home: proposed IRC Section 367(d) regulations; and

— Portion of CEO’s compensation treated as constructive distribution.


Tax M&A Update