December 2011

This Month in M&A

This Month's Features:

  • Final "COD income" regulations on partnership issuance of capital or profits interest to a creditor in satisfaction of debt
  • Temporary and proposed regulations on basis allocations in "All Cash D" reorganizations
  • Proposed regulations under section 382 for "Small Shareholders"
  • Proposed regulations defining "interest in a limited partnership as a limited partner"
  • Southgate Master Fund LLC v. United States: Fifth Circuit denies rehearing request

This Month in M&A archive