Mergers and Acquisitions

On September 13, 2017, The Trump administration accepted the recommendation from the Committee on foreign investment in the United State[1] (CFIUS) and blocked the purchase of a U.S. semiconductor company (“Lattice”) by a Chinese investment firm (“Canyon Bridge”), citing national security concerns for reasons including: •...

The Organization for Economic Cooperation and Development (OECD) is a forum where governments discuss social and economic policy, including guidelines for the coordination of various tax laws across the organization’s member jurisdictions. The United States has the highest corporate tax rate among the 35 members...

Family-owned businesses are often staples of their communities. For many owners of these types of businesses, it is desirable to sell the business to their child. This is particularly true if the child is involved in the operation of the business. Further, by selling the...

This is a transcript from a speaking engagement presented by Roger Royse and Harpreet Walia on 21 June 2012 to the Bar Association of San Francisco. Roger: Alright, I guess we will get started. Thank you, folks, for coming here today! We have a nice small...

1.         Partnership Mergers. a.         Basic Merger Transaction.  California law allows an LLC or partnership to merge with other business entities.    See Cal. Corp. Code sections 15678 and 17550.  A merger may be desirable as a state law matter to address state and local tax concerns, minority owner and...

Unemployment Insurance Employers who conduct business in California with at least one employee and who pay wages in excess of $100 in a calendar quarter must register with the Employment Development Department (“EDD”) to fund the Unemployment Insurance (“UI”) Program.[1]  Employers pay a percentage on the first...

This is a transcript from a speaking engagement presented by Roger Royse and Harpreet Walia on 21 June 2012 to the Bar Association of San Francisco.Additional materials on mergers and acquisitions can be found at our blog posts at Franchise Tax Board Audits Sale of...

X