Victor Hollender

Skadden, Arps, Slate, Meagher & Flom LLP

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Newly Proposed Regulations on Stock Buyback Excise Tax Largely Adopt Approach From Initial IRS Guidance

On April 12, 2024, the Treasury Department (Treasury) and Internal Revenue Service (IRS) issued proposed regulations (89 FR 25980 and 89 FR 25829) on the excise tax on stock buybacks enacted as part of the Inflation Reduction...more

4/18/2024 / Acquisitions , Capital Markets , Corporate Governance , Excise Tax , Inflation Reduction Act (IRA) , International Tax Issues , IRS , Mergers , Private Equity , Proposed Regulation , Publicly-Traded Companies , Regulatory Agenda , Share Buybacks , Stock Repurchases , Tax Liability , U.S. Treasury

Despite Slowdown in SPAC Activity, Opportunities Remain

Key Points - The first half of 2022 experienced a slowdown in SPAC activity when compared to recent years. Only 77 de-SPAC M&A deals were announced in the first half of 2022, compared to 167 de-SPAC transactions in the same...more

9/26/2022 / Capital Markets , Excise Tax , Private Investment in Public Equity (PIPEs) , PSLRA , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , Special Purpose Acquisition Companies (SPACs)

Proposed Excise Tax on Stock Repurchases Has Far-Reaching Implications for Corporate Transactions

In legislative text released October 28, 2021, the House Rules Committee proposed to impose a 1% excise tax on stock repurchases by publicly traded companies starting in 2022. If the provision is enacted, corporations will...more

11/5/2021 / Acquisitions , Excise Tax , Private Investment in Public Equity (PIPEs) , Publicly-Traded Companies , Share Buybacks , Special Purpose Acquisition Companies (SPACs) , Stock Repurchases

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