20 June 2025

Tax M&A Update for May 2025

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:

— Proposed IRC Section 899 and cross-border M&A;

— Publicly traded spin-offs and stock repurchase programs; and

— Acquisition of nonstock nonprofit entity as a qualified stock purchase.

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Attachment

Tax M&A Update

Document ID: 2025-1313