In M&A transactions, an appraisal right is the statutory right of a corporation's minority shareholders to have a fair stock price

Can Appraisal Rights be Waived by Agreement?
In M&A transactions, an appraisal right is the statutory right of a corporation's minority shareholders to have a fair stock price
The reduction in the maximum capital gain rate for non-corporate taxpayers to 20% in 1997 and then 15% in 2003 dampened interest
The Tax Cuts and Jobs Act (the “Act”) has received considerable attention due to the lowering of the corporate tax rate to 21% and new tax deduction for pass-through entities.
Parties to a merger or similar transaction frequently need to provide information to another party in order to navigate
The Treasury Department issued proposed regulations yesterday addressing when a fee waiver will be treated as a disguised payment for services.
In two internal legal memorandums, the IRS has provided guidance on the taxation of executive compensation under Section 409A