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Taxable Merger and Acquisition Structures

April 2-3, 2009

ALI-ABA Program on Corporate Taxation

Sutherland Partner Reginald Clark presented a CLE course for ALI titled "Taxable Merger and Acquisition Structures." The course is designed to help both in-house corporate tax counsel and managers and professionals practicing through firms, and covered taxable structures involving section 338(h)(10) elections,Tax-free corporate reorganizations, Section 351 acquisition structures, Taxable and tax-free acquisitions involving disregarded entities, and the treatment of contingent liabilities, among other issues.


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