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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, BENEFITS AND NONPROFIT ORGANIZATIONS CLIENT ALERT: American Taxpayer Relief Act of 2012 Impact on Charitable Giving and Exempt Organizations
January 8, 2013
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (9th Edition)
January 1, 2013
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (7th Edition)
December 31, 2012
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (8th Edition)
December 31, 2012
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (6th Edition)
December 28, 2012
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (5th Edition)
December 20, 2012
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (4th Edition)
December 19, 2012
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Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (3rd Edition)
December 17, 2012
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TAX, BENEFITS AND NONPROFIT ORGANIZATIONS CLIENT ALERT: Treasury Issues Binding Guidance on Medical Device Excise Tax
December 10, 2012
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