Michael Kliegman Co-Authors Bloomberg BNA Article on Corporate Reorganizations
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Michael Kliegman, senior counsel in the tax practice at Akin Gump, has co-authored the article “Some Ado About a Nothing: Final F Reorganization Regulations,” which was published by Bloomberg BNA’s Tax Management Memorandum.
Kliegman and his co-author, an M&A tax director at PricewaterhouseCoopers, trace key developments relating to guidance on F reorganizations, which is the subject of recently promulgated regulations by the Treasury Department. They provide an overview of IRS administrative guidance on F reorganizations prior to the 2004 Proposed Regulations, discuss changes made in the Final Regulations, and add some observations regarding implications and potential concerns raised by the new rules.
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