August 2013

This Month's Features:

  • Related-party stock sale is treated as dividend-equivalent redemption notwithstanding target's subsequent taxable liquidation (PLR 201330004)
  • Private equity fund ruled engaged in a trade or business for purposes of multiemployer pension termination liability rules (Sun Capital Partners III, LP v. New England Teamsters & Trucking Indus. Pension Fund)
  • Final section 108(i) regulations clarify partnership issues (T.D. 9622 and T.D. 9623)
  • Divisive D reorganization utilizing a high-vote, low-vote structure followed by a recapitalization into a single class of equity satisfies section 355 requirements (PLR 201330007)

This Month in M&A archive

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