Tax-Efficient Strategies

A leveraged partnership structure allows a seller to transfer most of the economic interest in a business in exchange for cash without triggering current...

A like-kind exchange allows two parties to exchange discrete tangible assets (i.e. PP&E and real estate) of a similar character in a tax-free transaction. ...

While corporations can exchange discrete assets of a similar character in a tax-free "like-kind" exchange, they cannot generally exchange businesses...

A monetizing spin-off is a structure which allows a Seller to spin off a subsidiary on a fully tax-free basis while de-leveraging to a very significant...

The sponsored spin-off has drawn increasing attention from the private equity community as a tax-efficient technique to acquire a substantial interest...

Transaction Overview The double reverse Morris Trust structure is relevant for several scenarios: Two public companies with divisions, which...

Transaction Structure Step 1 Description Seller owns subsidiary which it seeks to montetize through "supercharged IPO" Step...

Overview A JV IPO transaction is a structure whereby two companies for a joint venture, which can be subsequently monetized via an IPO The joint...

Overview A cash-rich split-off is an M&A technique whereby the Seller exchanges stock of the Company for stock of a "cash-rich" subsidiary of...