Taxation of Mergers and Acquisitions

Catalog description

This course will examine the federal income taxation of M&A transactions and prepare students for the practical aspects of transactional tax work in the context of mergers and acquisitions. We will explore selected tax issues that drive deal structure in both public and private M&A transactions and pay special attention to tax considerations relevant to private equity fund acquisitions. We will also cover topics of current political relevance that relate to M&A taxation. Students will learn to draft and negotiate tax provisions in M&A documents and conduct tax research in the manner of a transactional tax attorney. The content of this course will be useful not only to students interested in transactional tax work but also to those who will pursue a more general corporate practice in which they will encounter significant tax issues.