22 August 2023

Tax M&A Update for July 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:

— Cooperative member interests participate in Section 354 exchange
— Split-waiver elections finalized
— “Fast track” now permanent
— Temporary FTC relief

———————————————
ATTACHMENT

Tax M&A Update

Document ID: 2023-1435