Nov 12, 2024 Navigating the Uncertainty: Valuing Non-Competition Agreements for Internal Revenue Code Section 280G Purposes By Phil Antoon Michael Stacey In the dynamic landscape of mergers and acquisitions (M&As), M&A attorneys specializing in employee compensation and benefits must...
Oct 30, 2024 FTC Appealing Non-Competition Ruling By Phil Antoon The FTC is appealing the August 20th ruling by the U.S. District Court for the Northern District of Texas that vacated - on a nationwide...
Oct 24, 2024 Incorporating States' Authoritative Guidance in 280G Non-Competition Valuations By Phil Antoon When estimating the fair market value of a non-competition agreement for Internal Revenue Code Section 280G purposes, it is vital to...
Jul 22, 2024 The Benefits of Recognizing Personal Goodwill in a Transaction By Phil Antoon Michael Stacey Charles Berend There is a little-known asset – personal goodwill – that is present in certain types of businesses and can potentially provide a...
Jul 11, 2024 FTC Non-Compete Ban Update By Phil Antoon A recent federal court ruling added more uncertainty to the Federal Trade Commision's (FTC's) ban on non-competition agreements, which...
Jun 12, 2024 Tax Liability Insurance - M&A and Beyond By Phil Antoon Michael Stacey Charles Berend During the diligence phase of a transaction, it is not uncommon for a buyer to identify potential tax liabilities that may be caused by a...
May 14, 2024 Valuing Legal Entities as Part of a Legal Entity Rationalization – Key Aspects By Phil Antoon Michael Stacey In this article, we delve into the intricacies of valuing individual legal entities as part of a legal entity rationalization, exploring...
Apr 25, 2024 FIRPTA - A Practical Approach to the Valuation Exercise By Phil Antoon An often unknown yet potentially costly tax can emanate from the Foreign Investment in Real Property Tax Act, known as “FIRPTA.” In the...