Michael Kliegman Co-Authors Bloomberg BNA Article on Corporate Reorganizations
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.
To read the full article, please click here.