Ideas & Insights

RSM provides answers to some of the commonly asked questions regarding employee stock ownership plans (ESOPs).

Proposed regulations would eliminate flexibility in the allocation of success-based fees and compensation costs related to certain M&A transactions.

New accounting method procedures help alleviate risks, minimize unintended tax results, and simplify negotiations in M&A transactions.

Learn how sell-side due diligence can help maximize value and minimize negotiations.

This Tax Notes article explores when limited partners are exempt from self-employment tax and who qualifies as a limited partner.

Examination of your target company’s tax history and position should be a vital part of due diligence in any cross-border deal.

The IRS recently released two revenue procedures modifying and updating the general procedures to obtain consent for a change in method of accounting.

Use our guides to gain an understanding of the compliance requirements related to the final tangible property regulations.

Family attribution rules can cause complete corporate redemptions to be characterized as dividend distributions rather than exchanges.

Recent IRS advice provides favorable results for restaurants regarding capitalizing costs to ending inventory under section 263A.

This article discusses six tax risks private equity firms should watch out for during due diligence.

Taxpayers facing an imminent decision on which accounting method to adopt for rotable parts may find that decision is not as easy as it seems.

Recent IRS guidance serves as a reminder that separate trades or businesses may be found within the operations of one taxable entity.

A Tax Court decision confirms that personal goodwill remains a viable tax planning opportunity in closely held business M&A deals.

Article on ESOP distributions, focusing on the detailed mechanics of the how, when and what value is used at the time of the sale.

Failure to avoid legal or substantive stapling of debt and equity could result in lost tax deductions.

Accrual-basis taxpayers cannot include assumed liabilities in the cost basis of acquired assets until the liabilities meet the all-events test.

Whether you e-file your tax return or have your accountant file it, rejection code 902 could indicate potential identity theft.

The IRS ruled bonuses were not deductible until the year paid where a taxpayer had the ability to modify or rescind the bonuses until payment.

An IRS directive distinguishes the tax treatment of a terminated transaction from and one that is postponed and ultimately completed.