News & Analysis as of

Stock Options Mergers

Blake, Cassels & Graydon LLP

Comprendre les régimes de rémunération des hauts dirigeants dans le cadre de F&A

Les transitions effectuées au sein des équipes de direction dans le cadre d’opérations de fusions et acquisitions (« F&A ») peuvent poser de nombreux défis juridiques et financiers relativement à la rémunération des hauts...more

Blake, Cassels & Graydon LLP

Navigating Executive Compensation in M&A

Many legal and financial challenges related to executive compensation can arise from leadership transitions during mergers and acquisitions (M&A). Companies must decide how to treat equity incentives, navigate complex tax...more

Holland & Knight LLP

Holland & Knight's China Practice Newsletter: November-December 2022

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Holland & Knight invites you to read our China Practice Newsletter, in which our authors discuss pertinent Sino-American topics. The firm provides legal assistance to Chinese investors and companies doing business or making...more

Latham & Watkins LLP

Analysis: Impact of Inflation Reduction Act’s Stock Buyback Excise Tax and Corporate Minimum Tax

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Beginning in 2023, an excise tax of 1% will apply to public company stock buybacks and a 15% corporate minimum tax generally will apply to corporations with book income exceeding $1 billion. Key Points: ..Public...more

Proskauer Rose LLP

UK Tax Round Up - April 2019

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UK Case Law Developments - Damages on share sales same as on other sales - In Oversea Chinese Banking Corporation Ltd v ING Bank NV, the Commercial Court has held that the measure of damages for breach of warranty in...more

Perkins Coie

Tax Cuts and Jobs Act of 2017: Year-End Planning for Businesses

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The tax reform bill, commonly referred to as the Tax Cuts and Jobs Act of 2017 (the Act), was signed into law on December 22, 2017. The Act contains a number of provisions that create significant year-end planning...more

Cooley LLP

Blog: CDX Holdings Decision Spotlights the Treatment of Stock Options in a Merger

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The treatment of outstanding stock options and other equity compensation awards is often a key element of a sale transaction. Because stock options can represent considerable value, how they are treated can have a...more

Troutman Pepper

New Regulations Provide Advantageous Acquisition Structures

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New regulations issued by Treasury under Section 336(e) permit certain stock acquisitions to be treated as asset purchases, allowing buyers access to stepped-up asset basis and corresponding depreciation and amortization...more

Perkins Coie

Federal Merger Enforcement Increases To Highest Level In Five Years

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Hart-Scott-Rodino Filings Decreased Slightly in 2012, but Percentage of Investigations Leading to Second Requests and Enforcement Actions Increased; FTC Continues to Enforce HSR Act in Connection with Corporate Officers' and...more

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