| Attend upcoming webinar and earn continuing education credits. | Tax Considerations for Equity Rollovers in M&A Transactions | | | | | | | | October | | | | 27 | | 1 pm - 2:15 pm ET | | | Presenters: David Hardy and Jennifer Lee, of Osler Hoskin & Harcourt | | | Credits: CLE in all states (Credit Details) | | | Can't attend live? By registering, you will be able to view the course live, view a recording at any time after the live presentation, or both. | | | Viewing Options: View on your computer, tablet, or smartphone | | | | | | | | | | | | Seller equity rollover is a popular tool for aligning management with the new company and for bridging the finance and valuation gap in private equity mergers and acquisitions. In a seller equity rollover, the seller retains an equity interest in the target, which is typically structured as an exchange by the seller of a percentage of its equity for common or preferred stock of the buyer, resulting in a reduction in the cash purchase price.
When properly structured, the rollover component can be a tax-deferred transaction for the seller. However, an equity rollover transaction may limit the buyer's ability to step up the tax basis of the target's assets. Counsel must understand the tax treatment in these deals in order to achieve the desired tax outcomes for the parties. In this webinar, you will learn about: - The commercial objectives and terms in an equity rollover transaction
- The principal tax considerations in structuring equity rollover in M&A context
- Illustrative examples of deal structures to optimize tax outcomes in
- S corporation rollover transactions;
- C corporation rollover transactions; and
- LLC/partnership rollover transactions.
- Best practices and recent trends
| | | | | | | | | | David R. Hardy is a Partner in the New York Office of Osler Hoskin & Harcourt. Mr. Hardy's practice focuses on corporate and international tax including the tax issues affecting corporations in the energy industry. He has been involved in cross-border merger transactions, real estate and private equity partnerships. Mr. Hardy is a frequent speaker at tax conferences and frequently writes on various topics. | | | | | | | | Jennifer Lee is a Partner in the New York Office of Osler Hoskin & Harcourt. Jennifer's practice focuses on U.S. federal income tax treatment of cross-border and domestic transactions and multinational corporations. She regularly advises on U.S. federal income tax aspects of cross-border mergers and acquisitions in the emerging companies and midmarket space. Jennifer is a graduate of Columbia Law School. | | | | | | | | | | | ● Earn continuing education credit for no additional fee
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