This article was originally published by The Professional Journal of Tax Executives Institute
Given the tightening economic cycle with high interest rates and uncertainty regarding the extent of future rate cuts, it's crucial for companies to proactively identify opportunities for tax savings while mitigating potential adverse effects. Companies facing significant financial challenges, including substantial net operating losses and deteriorating investments in their subsidiaries, should carefully analyze the complex tax rules that could affect their financial and restructuring decisions. A&M Tax experts, Kevin M. Jacobs, Emily L. Foster, and Matthew H. Lannan share their perspectives on challenges and opportunities that may arise while navigating the current economic climate.
OBBBA and Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits for PE, VC and Founders
December 4, 2025
Discover how the One Big Beautiful Bill Act (OBBBA) modernizes Section 1202 QSBS, offering earlier exclusions, higher caps, and broader eligibility for PE, VC, and founders.
Final Buyback Regs Are Good News for M&A Transactions, Too
December 4, 2025
The IRS and Treasury abandoned the embattled “funding rule” in final regulations implementing the 1 percent excise tax on stock buybacks and made welcome changes for reorganizations and preferred stock, tax advisers said.
Non-Executive Director Fees in the FTSE All-Share 2025
December 2, 2025
This year’s Non-Executive Director fees report provides a detailed breakdown of all types of NED fees, as well as our thoughts on recent changes to the regulatory backdrop to NED fees in the UK-listed market.
Treasury Redeems Complex Proposed Excise Tax Regulations
December 2, 2025
The Final Regulations governing 1% excise tax on corporate stock repurchases enacted by the Inflation Reduction Act of 2022 were released on November 21, 2025 by Treasury and the IRS.
