The issuance of a partnership profits interest is a tax-efficient tool for a partnership (including an LLC or other entity treated as a partnership for tax purposes) to incentivize its
Continue Reading Quick Guide to Partnership Profits Interests
A Window to the Legal World for Israeli Companies
Noam Lipshitz focuses his practice on U.S. federal income tax matters, with an emphasis on corporate and partnership transactions. He is experienced handling the tax aspects of mergers and acquisitions, investment partnerships, joint ventures, debt and equity restructurings and securities offerings. His clients include private equity funds, venture capital funds, private and public companies, REITs, individuals and tax-exempt organizations.
The issuance of a partnership profits interest is a tax-efficient tool for a partnership (including an LLC or other entity treated as a partnership for tax purposes) to incentivize its…
Continue Reading Quick Guide to Partnership Profits InterestsSection 338(h)(10) of the Internal Revenue Code can provide significant tax benefits to a buyer of 80% or more of a target corporation. A 338(h)(10) election allows a buyer of…
Continue Reading GT’s Quick Guide to Section 338(h)(10) Elections
Introduction
When reviewing U.S. stock option plans for our foreign clients, we are constantly asked to explain the difference in tax consequences between incentive stock option (ISO) plans and nonqualified…
Continue Reading Incentive Stock Options vs. Nonqualified Stock Options – A General Summary