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M&A, tax planning

15 May 2025

Tax Complications of an Earnout: How Earnouts Trigger Tax Considerations in M&A Deals

An earnout is a contractual mechanism in acquisitions that provide for contingent additional payments from the buyer of the company to the seller’s shareholders. Earnouts are usually received if the business that is acquired meets certain financial or other milestones after the acquisition is closed.

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M&A, tax planning

24 Apr 2025

The Critical Role of Tax Treatment and Structuring in International M&A

There can be additional complexities involved in cross-border acquisitions. It is important to understand the tax treatment in each country in order to ensure the acquiror and target receive the desired result. Techniques for acquisitions in one country can be different than in the other and the resulting tax implications can be significant even if unintended.

Read more >
A chalk drawing of a balance scale on a chalkboard. One side shows Cash & Assets with icons of money, a building, and a car. The other side shows Equity & Liabilities with icons representing people and a bank. The label below reads Balance Sheet.

Accounting, tax planning

26 Mar 2025

How Assets are Reported on the Balance Sheet

The information found on a company’s balance sheet is among the most important information for a business leader, regulator, or potential investor to understand. Without this knowledge, it can be challenging to know whether a company is struggling or thriving

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Accounting, tax planning

12 Mar 2025

The Balance Sheet: A Key Financial Statement

Whether you are a business owner, employee, or investor, understanding how to read and understand the information on a balance sheet is an essential financial accounting skill.

Read more >
Balance sheet report with calculator; document is mock-up

Accounting, tax planning

6 Mar 2025

Typical Types of Accruals on the Balance Sheet 

The revenues that a company has not yet received payment for and expenses that companies have not yet paid are called accruals. There are four types of accruals that are typically recorded on the balance when the company follows the accrual method of accounting.

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Accounting, tax planning

13 Feb 2025

Accrual Method of Accounting

Accrual basis accounting is a method of accounting that records transactions when they occur, not when cash is received or paid out. The accrual method of accounting is used to recognize revenue and expenses in the fiscal year they are earned or incurred.

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Accounting, tax planning

6 Feb 2025

Cash Method of Accounting

Cash basis accounting is a method of accounting that records income when cash is received and expenses when they are paid. It is also known as the cash method of accounting. The cash basis of accounting is usually followed by individuals and small companies.

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Accounting, tax planning

5 Dec 2024

Follow the Cash Flows of the Acquisition to Understand the True Return to the Sellers

Cross-border acquisitions usually have additional complexities as the laws of more than one country must be planned for and coordinated.  Typical acquisition planning in one country may be different than in another country.  A structure that is common in one country may significantly change the deal for an acquiror or target in another country.

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Accounting, tax planning

24 Oct 2024

Strategic Coordination of Accounting and Tax for the Family Office and Dynasty Trust

The typical family office has a sophisticated tax structure that must blend income tax planning with estate tax planning. The structure typically involves a number of business entities that will include owners involving individuals and one or more dynasty trusts for efficient estate and gift tax planning.

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Business Tax Planning, ROI, tax planning

16 Jan 2026

U.S. FATCA Model 2 Reporting Obligations for New Fund Managers

For fund managers operating under Model 2 IGAs, U.S. FATCA compliance requires direct engagement with the IRS, precise reporting, and ongoing oversight. Clear processes and reliable support can make the difference between routine compliance and unnecessary risk.

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Business Tax Planning, ROI, tax planning

20 Nov 2025

Measuring ROI: Tools for Profitability and Strategic Growth

Understanding ROI gives business leaders a clear view of which initiatives are creating value and which need reevaluation. With the right metrics, companies can make sharper, more confident decisions that accelerate growth and profitability.

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Business Tax Planning, tax planning

6 Nov 2025

The Role of Financial Forecasting in Business Planning and Decision-Making

Financial forecasting plays a critical role in helping businesses anticipate cash flow, assess risks, and plan strategically. By using pro forma statements and accurate projections, companies can make informed financial decisions that support stability and long-term growth.

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Business Tax Planning, tax planning

20 Aug 2025

Profits Interest in Tiered Partnerships

In structuring a private equity fund or other tiered partnership arrangement, care must be taken to ensure the safe harbor for profits interest received for services is preserved. It is important in the issuance of profits interest to carefully document and substantiate capital account book-ups to protect against IRS contest that the interest is a capital interest.

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tax planning

7 Aug 2025

Rollover of Hedge Fund Interest Fails IRA Rules: Estate of Caan Offers a Warning on Nontraditional Assets

When an IRA holds a nontraditional asset such as an interest in a private hedge fund, the Taxpayer must be extremely careful to provide the annual value for that interest to the custodian and to follow the rules in rolling that nontraditional asset to a new IRA. Failing to do so can result in significant tax implications.

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C-Corporation, M&A, tax planning

31 Jul 2025

Selling a Business: Plan Carefully for Assumed Liabilities and Deferred Compensation

In determining the sales price in an acquisition, the seller must determine how assumed liabilities will be treated and either adjust the sales price accordingly or plan to allow the deduction to occur prior to sale.

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M&A, tax planning

24 Apr 2025

The Critical Role of Tax Treatment and Structuring in International M&A

There can be additional complexities involved in cross-border acquisitions. It is important to understand the tax treatment in each country in order to ensure the acquiror and target receive the desired result. Techniques for acquisitions in one country can be different than in the other and the resulting tax implications can be significant even if unintended.

Read more >
A chalk drawing of a balance scale on a chalkboard. One side shows Cash & Assets with icons of money, a building, and a car. The other side shows Equity & Liabilities with icons representing people and a bank. The label below reads Balance Sheet.

Accounting, tax planning

26 Mar 2025

How Assets are Reported on the Balance Sheet

The information found on a company’s balance sheet is among the most important information for a business leader, regulator, or potential investor to understand. Without this knowledge, it can be challenging to know whether a company is struggling or thriving

Read more >

Accounting, tax planning

12 Mar 2025

The Balance Sheet: A Key Financial Statement

Whether you are a business owner, employee, or investor, understanding how to read and understand the information on a balance sheet is an essential financial accounting skill.

Read more >
Balance sheet report with calculator; document is mock-up

Accounting, tax planning

6 Mar 2025

Typical Types of Accruals on the Balance Sheet 

The revenues that a company has not yet received payment for and expenses that companies have not yet paid are called accruals. There are four types of accruals that are typically recorded on the balance when the company follows the accrual method of accounting.

Read more >

Accounting, tax planning

13 Feb 2025

Accrual Method of Accounting

Accrual basis accounting is a method of accounting that records transactions when they occur, not when cash is received or paid out. The accrual method of accounting is used to recognize revenue and expenses in the fiscal year they are earned or incurred.

Read more >

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