What is FIRPTA? A Guide for Buyers and Sellers in M&A Deals

What is FIRPTA? A Guide for Buyers and Sellers in M&A Deals

by | Jun 18, 2021 | Insights

What is FIRPTA? The Foreign Investment in Real Property Tax Act (FIRPTA) is a tax law that enables the IRS to tax non-US persons on their dispositions of U.S. Real Property Interests (USRPI).  Understanding the application of FIRPTA is critical in conducting tax due...
Profits Interests vs Options – To Do or Not to Do?

Profits Interests vs Options – To Do or Not to Do?

by | May 6, 2021 | Insights

Granting employees equity interests helps keep employees and key executives invested—both financially and emotionally—in the business, thereby incentivizing employees and encouraging employee retention. For startups and small businesses that are low on cash, granting...
Section 338(h)(10) Election – The Unicorn of M&A

Section 338(h)(10) Election – The Unicorn of M&A

by | May 6, 2021 | Insights

Perhaps you’re the owner of a medium-large corporation and you’re looking to buy a smaller corporation or even a unicorn. And by unicorn, I don’t mean the mythical beast, but rather the mythical startup. Today we’ll talk about another kind of unicorn, one entirely...