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Inbound Acquisition Due Diligence Under U.S. Tax Reform

Volume 5 No 6    /    Read Article

By Beate Erwin and Elizabeth V. Zanet

M&A transactions have accelerated as the U.S. economy reacts to the adoption of favorable rules under the Tax Cuts & Jobs Act. But, as mentioned in (“Coming to the U.S. After Tax Reform,”) an article by Jeanne Goulet in this edition of Insights, many adverse sleeper provisions have also been introduced. For those tax advisers assigned due diligence tasks in advance of an M&A transaction, several additional pages have been added to the D.D. Checklist. Elizabeth V. Zanet and Beate Erwin address the new exposure areas that must be identified by the D.D. team.    See more →