Outside Publication

Know Your “Roll” Planning For Taxable Acquisitions of S CORPORATIONS Involving Equity Rollover for Sellers, Business Entities

July/August 2016

A relatively common characteristic of the acquisition of a closely-held business is to have all or certain of the sellers retain or receive equity positions in the business which are often colloquially referred to in the market by bankers and deal lawyers as “rollover equity.” This practice is particularly prevalent in acquisitions of S corporations.

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