Tax considerations on troubled business acquisitions: Transaction forms and tax losses

By Stephen Rupnarain (January 8, 2021, 2:19 PM EST) -- The global pandemic has created an unprecedented environment of uncertainty. Despite the downturn in many sectors of the economy, dealmakers forge ahead hoping to find opportunities amidst the storm. For middle market private businesses, the tax considerations can often weigh heavily on how a deal is structured and indeed, the viability of the transaction in some instances....