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Full-Text Articles in Law

Employee Benefits In Acquisitions, Paul M. Hamburger Nov 2015

Employee Benefits In Acquisitions, Paul M. Hamburger

William & Mary Annual Tax Conference

No abstract provided.


Introduction To M&A Tax: S Corporations And Section 336(E), Robert G. Mcelroy, William M. Richardson Nov 2013

Introduction To M&A Tax: S Corporations And Section 336(E), Robert G. Mcelroy, William M. Richardson

William & Mary Annual Tax Conference

No abstract provided.


Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August Nov 2013

Tax Due Diligence, Warranties And Indemnification In Connection With Business Acquisitions Of Private Companies: Selected Topics, Jerald David August

William & Mary Annual Tax Conference

No abstract provided.


Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen Nov 2006

Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets, Thomas P. Rohman, Stephen L. Owen Nov 2006

Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets, Thomas P. Rohman, Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim Jan 2005

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Faculty Publications

Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."

Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is ...


Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz Nov 2003

Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz

William & Mary Annual Tax Conference

No abstract provided.


Section 338(H)(10) & Appendix, Mark J. Silverman, Jonathan I. Forrest Dec 1999

Section 338(H)(10) & Appendix, Mark J. Silverman, Jonathan I. Forrest

William & Mary Annual Tax Conference

No abstract provided.


Section 338(H)(10), Mark L. Yecies Dec 1999

Section 338(H)(10), Mark L. Yecies

William & Mary Annual Tax Conference

No abstract provided.


Contingent Consideration And Contingent Liabilities In Acquisitions: Outline,Addendum, References, Robert H. Wellen Dec 1999

Contingent Consideration And Contingent Liabilities In Acquisitions: Outline,Addendum, References, Robert H. Wellen

William & Mary Annual Tax Conference

No abstract provided.


Time Changes: A Review Of To The End Of Time: The Seduction And Conquest Of A Media Empire, Jayne W. Barnard Jan 1991

Time Changes: A Review Of To The End Of Time: The Seduction And Conquest Of A Media Empire, Jayne W. Barnard

Faculty Publications

No abstract provided.


Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber Dec 1990

Section 382: Net Operating Loss Carryovers In Corporate Acquisitions, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.


Using Partnerships As Acquisition Vehicles, Mark J. Silverman Dec 1990

Using Partnerships As Acquisition Vehicles, Mark J. Silverman

William & Mary Annual Tax Conference

No abstract provided.


A List Of Potential "Gotchas": Employee Benefit Plan Issues Where Business Structure Is Changed, Rebecca J. Miller Dec 1989

A List Of Potential "Gotchas": Employee Benefit Plan Issues Where Business Structure Is Changed, Rebecca J. Miller

William & Mary Annual Tax Conference

No abstract provided.


Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr. Dec 1989

Issues Involved In Allocation Of Purchase Price In Stock And Asset Acquisitions, Including Impact Of Section 1060, Samuel C. Thompson Jr.

William & Mary Annual Tax Conference

No abstract provided.


Taxing Corporate Acquisitions: A Proposal For Mandatory Uniform Rules, Glenn E. Coven Jan 1989

Taxing Corporate Acquisitions: A Proposal For Mandatory Uniform Rules, Glenn E. Coven

Faculty Publications

No abstract provided.


A Review Of The Provisions Of The Tax Reform Act Of 1986 Relating To Corporate Acquisitions, Samuel C. Thompson Jr. Dec 1986

A Review Of The Provisions Of The Tax Reform Act Of 1986 Relating To Corporate Acquisitions, Samuel C. Thompson Jr.

William & Mary Annual Tax Conference

No abstract provided.


The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven Apr 1983

The Relevance Of Fresh Investment To The Characterization Of Corporate Distributions And Adjustments, Glenn E. Coven

Faculty Publications

No abstract provided.


The Fallacy Of Weighting Asset Value And Earnings Value In The Appraisal Of Corporate Stock, Elmer J. Schaefer Jul 1982

The Fallacy Of Weighting Asset Value And Earnings Value In The Appraisal Of Corporate Stock, Elmer J. Schaefer

Faculty Publications

No abstract provided.