27 Sep 2022

First Analysis: Inflation Reduction Act’s Potential Impact on M&A Transactions

There are several tax-related provisions in the Inflation Reduction Act that may affect the way companies structure M&A transactions. Stay ahead of the curve and familiarize yourself with the 1% excise tax applicable to covered corporations, the definition of “covered corporations,” and the 15% alternative minimum tax imposed on corporations based on adjusted financial statement income.          

READ NOW »

Related Content

  • Bootstrap Acquisitions
    Check out the considerations involved in a “bootstrap acquisition” transaction, including pre-closing reduction in the target’s equity value, tax on asset distributions, redemptions and capital gain treatment, pre-closing distributions as part of a tax-free reorganization, leveraged bootstrap acquisitions, and whether the incurrence of debt can be deemed a taxable distribution to the buyer.

Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.  


Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+