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Practice Areas :
Tax
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Business Transactional Support
As a core component of Patton Boggs’ broad Business Transactions Practice, our tax lawyers frequently advise on the structuring of business transactions, tax-related provisions in business transactional documents and the tax consequences of the transactions. We routinely prepare the tax sections of debt and equity offering documents, proxies and other documents requiring federal tax disclosures. Our attorneys are also available to provide opinions on the federal income tax consequences of a transaction.
The wide range of tax advice and opinions that we provide not only reflects the breadth of our practice, but also our ability to adapt to our clients’ ever-changing needs. On one occasion, we might advise a client on the choice of entity to use for a new business that will require additional equity investors. On another, we might advise a mezzanine lender on the tax consequences of obtaining and exercising a warrant for a borrower’s stock or LLC interests. In a securitization transaction, our tax lawyers may help structure the trust so that it is not a corporation and structure the notes or trust interests issued by the trust so that they will be considered debt for income tax purposes. We also have the capability to back up our structuring with a tax opinion.
Our tax lawyers frequently advise and assist on both taxable and tax-free merger and acquisition transactions. We often assist the corporate lawyers to structure a merger as a tax-free stock or asset reorganization and assess the impact of the merger on the net operating loss carryovers of one of the parties. When we represent an acquirer, our tax lawyers often participate in the due diligence process to make sure that the acquirer does not acquire an unanticipated tax liability.
We also assist our financial institutions and mortgage banking practices by advising and opining on demutualizations of banking institutions, creation of bank holding companies and participation in the Treasury’s Troubled Asset Relief Program. Patton Boggs lawyers who handle lease transactions frequently call upon our tax lawyers for assistance in structuring lease transactions and for advice on the impact of proposed or pending tax law changes.
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practice AREA BREAKING NEWS
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TAX CLIENT ALERT: The Medical Device Excise Tax: What You Don’t Know Could Cost You
August 25, 2010
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Patton Boggs Acquires Breaux-Lott Group
July 1, 2010
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Patton Boggs Taps Top Tax Attorney to Run NY Office
June 15, 2010
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The Impact of the Obama Administration’s International Tax Proposals on US and Overseas Multinationals: ‘Take Two’ - Financier Worldwide
April 2010
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TAX CLIENT ALERT: Tax Provisions in Health Care & Reconciliation Acts
March 31, 2010
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ENERGY & TAX LAW ALERT: Congress Expands Access to Build America Bonds to Promote Renewable Energy and Energy Conservation
March 23, 2010
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TAX CLIENT ALERT: Additional Guidance on Foreign Financial Account Reports
Friday, March 19, 2010
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TAX CLIENT ALERT: Congress Passes the Foreign Account Tax Compliance Act (FATCA) as Part of the Hire Act
Friday, March 19, 2010
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ENERGY AND TAX CLIENT ALERT: IRS Provides Safe Harbor on Tax Treatment of Smart Grid Investment Grants to Corporations
March 11, 2010
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Recent Tax Law Changes Create New Opportunities for Leasing Wind Energy Property
January/February 2010
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