Ideas & Insights

Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.

LB&I’s compliance campaign focuses on taxpayer reporting of purchase price allocations in taxable asset acquisitions.

Bill would treat carried interest as ordinary income and subject to it to self-employment tax, regardless of the holding period.

In line with decades of case law and rulings, IRS ruling looks to benefits and burdens of ownership to determine tax ownership.

Investors looking to accelerate write-offs on investments should be aware of an obscure section 382 rule that could destroy the tax-shield.

Sellers are able to command top dollar if they go into the sales process ready to hit the ground running which includes tax preparation.

The economic impact of COVID-19 is immense. Distressed companies in need of capital may drive future M&A deals.

The CARES Act provides business and tax relief to portfolio companies and investors. However, affiliation rules could limit SBA loan relief.

The CARES Act includes beneficial tax relief. Coupled with sophisticated planning, now is the time to revisit your individual tax strategy.

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

In this short video, we bring you up to date on the final carried interest regulations and give guidance on actions fund managers may take.

Accelerating worthless stock deductions on an insolvent subsidiary without disposing of the business to increase NOL carrybacks.

As businesses renegotiate debts in the aftermath of COVID-19, it is critical to understand whether the debt is considered publicly traded.

Companies often overlook payroll and employment taxes during transactions. Learn how to avoid this potentially costly mistake.

Effective Jan. 1, 2021, the long-standing terminating business gain exclusion for unincorporated business tax purposes is eliminated.

Fund management companies face difficult challenges in determining their state income tax filing obligations and apportionment rules.

RSM is pleased to provide a series of webcast discussions that will drill into the operational planning perspective family offices now face.

Private equity firms are increasingly helping their portfolio companies automate tasks that were once manual and expensive. Watch and learn.

As the tax reform provisions roll out, deal teams have additional tax attribute facets to consider when acquiring or exiting an investment.

While 2021 may turn into a feeding frenzy for private equity, longer-term investors can remain as selective as they’ve always been.