Although the IRS has provided guidance on success-based fees, determining which parties are the acquirer and target can be difficult when multiple entities are involved in an M&A.

Requires parties to provide notice to the Colorado Attorney General (“CO AG”) for certain healthcare mergers, acquisitions, affiliations and other transactions involving hospitals. The parties must ...

When a foreign party is involved in the potential acquisition of or investment in a US business, the transaction parties must determine whether the transaction falls under the jurisdiction of CFIUS, a ...

A partner’s tax basis in his partnership interest (referred to as “outside basis”) generally represents his economic investment in a partnership plus his share of the partnership’s liabilities. In ...