Specializes in state and local tax due diligence, structuring, modeling, and advisory services
New York
@alvarezmarsal
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Louis Mancini is a Managing Director with Alvarez & Marsal Tax in New York. He specializes in transaction tax advisory services, with a focus on state and local tax due diligence, deal structuring, transaction modeling, and comprehensive tax advisory support for complex M&A activity.
With more than 20 years of experience, Mr. Mancini has guided businesses through tax considerations arising from acquisitions, divestitures, and reorganizations. He has led state tax workstreams on transactions spanning a wide range of values, including some of the largest deals in US M&A history.
Mr. Mancini’s current practice centers on middle‑market private equity, where he provides strategic counsel on multistate income and franchise tax, sales and use tax, transfer tax, and other state and local tax matters. His experience includes advising clients on income and sales tax nexus, Public Law 86‑272 considerations, tax attribute modeling, acquisition debt placement, distribution planning, and receipt sourcing.
Mr. Mancini has worked across a broad set of industries, including technology and software, consumer products and retail, industrial services, manufacturing, construction and development services, public and private contractor services, professional services, and healthcare.
Prior to joining A&M, Mr. Mancini worked in PwC’s State and Local Tax and Mergers & Acquisitions Tax practices in New York, advising global private equity firms and multinational corporations on transaction-related state and local tax matters.
Mr. Mancini earned a bachelor’s degree in accounting (with a minor in finance) from Villanova University, as well as an LLM in taxation and a JD (cum laude) from New York Law School. He is admitted to the New York Bar.
A&M’s Louis Mancini highlights some of the key state corporate income tax considerations following the acquisition of a business and includes commentary on transfer tax considerations when acquiring a business in a recent Tax Notes article.
The New York State Legislature passed a bill that would amend the administrative code of the city of New York and decouple from certain amendments made by the CARES Act (Pub. L. 116-136) to the Internal Revenue Code (“IRC”) for the New York City (“NYC”) unincorporated business corporation tax (“UBT”), general corporation tax (“GCT”), banking tax (“Bank Tax”) and business corporation tax (“BCT”). The bill needs to be approved by Governor Andrew M. Cuomo to become law.
As COVID-19 continues to spread across the country, state and local governments are racing to pass emergency relief measures to assist taxpayers directly impacted by the coronavirus pandemic and help prop up the slowing economy.
On June 21, 2018, the U.S. Supreme Court decision in South Dakota v. Wayfair (“Wayfair”), 585 U.S. ___ (2018), overturned the long-standing precedent embraced 26 years earlier in its 1992 decision in Quill v. North Dakota requiring physical presence for sales and use tax nexus.
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