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This Month in Mergers and Acquisitions for May 2020

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May 2020

This month’s features:

  • IRS guidance under the CARES Act (Rev. Proc. 2020-24 and Notice 2020-26; Rev. Proc. 2020-22; Rev. Proc. 2020-23; Rev. Proc. 2020-25)
  • IRS temporarily modifies the procedures in Rev. Proc. 2020-1 to allow for the electronic submission of requests for private letter rulings, closing agreements, determination letters, and information letters (Rev. Proc. 2020-29)
  • Guidance under the 2017 tax reform legislation (TD 9896; REG-106013-19)

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Tim Lohnes

Partner, M&A Tax, PwC US

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