Tax Considerations During Troubled Economic Times
For companies who have not filed for bankruptcy, the insolvency exception is critical.
Valuation Plays Key Role in FIN 48 Compliance
Many companies have already adopted FIN 48 and have turned their attention to the annual disclosure requirements.
Cost Sharing Agreements an Effective Tax Planning Tool
The impact of the investor model is that it essentially guarantees a return to the intangibles developer for its efforts.
Purchase Price Allocations Support Section 338 Elections
In general, the impact of a Sec. 338 election is that a stock acquisition is treated as an asset acquisition.
Worthless Stock Deduction May Result in Tax Benefits
Obtaining a valuation from an independent valuation provider is essential to proving that the security has no liquidating value.