Insights

A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
Created
Thought Leadership

The Increased Value of the Nonqualified Deferred Compensation Plan

September 24, 2018
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act of 2017 (TCJA), bringing about the most sweeping changes to the Internal Revenue Code since 1986. Total rewards professionals are now reconsidering the value of various compensation vehicles and employee benefits programs.
Thought Leadership

Is Private Equity Suffering from the U.S. Unemployment Rate Drop?

September 14, 2018
High employment might be great for the U.S. economy, but not necessarily so for private equity investors. Alvarez & Marsal’s Private Equity Performance Improvement practice managing Director Tim Keneally, Senior Director James Guyette and Director Mark Schmidt investigate the issues.
Thought Leadership

Planning and Reporting FX on Foreign Earnings - Don't be GILTI of Relying on Inefficient Tools

September 12, 2018
While the Tax Cuts and Jobs Act (TCJA) has been marketed as “reform,” it is better described as an expansion of Federal tax law, with many legacy rules remaining intact but now overlaid with additional requirements. One example of this is how companies are required to recognize foreign exchange (FX) gain or loss on distributions from foreign subsidiaries.
Thought Leadership

Leveraged Loan Market Update Q2 2018

September 11, 2018
Driven by a record-breaking M&A market and historically low credit spreads, the leveraged loan market was white-hot in the second quarter of 2018.
Thought Leadership

A&M Taxand 2018 Global Guide to M&A Tax

September 10, 2018
This edition of the Taxand Global Guide to M&A Tax has been designed as a desktop reference book covering 33 countries and to provide at-a-glance insight into the tax treatment of global mergers and acquisitions.

IRS Issues Guidance on Section 162(m) $1 million Compensation Deduction Limitation

September 9, 2018
The 2017 Tax Cuts and Jobs Act (TCJA) modified Section 162(m) in several significant respects. While the TCJA provided some transition relief for the amendments to Section 162(m), it also introduced a "grandfather rule" that has been the subject of much debate. Notice 2018-68 answers many questions surrounding this grandfather rule and brings some certainty to this area of the tax law. This article will address a few of these issues at length.
Thought Leadership

Digital Banking Presents Transformational Change Opportunities in Emerging Markets

September 6, 2018
Building digital financial services in countries where many lack access to traditional banking is opening up economic opportunities for the millions of people known as the “unbanked.” It is also boosting efforts to transform companies’ and broader organizations’ ability to deliver services in emerging markets.
Thought Leadership

Retention in Market Cycles: Keeping the Talent Needed in Cyclical Industries

September 6, 2018
Every industry, at some point, will experience a downturn. Those companies that strategically plan for these events, foreseen or unforeseen, are more likely to survive and thrive in a difficult market. In some respects, all industries are cyclical, differentiated only in their severity and the duration of the cycles.