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2025 Private Equity Trends Outlook

November 19, 2024 | Blog | By Gregory Fine, Kari Harris, Kurt Steinkrauss, Matthew T. Simpson

Learn more about important trends in 2025 for the private equity landscape, including the expansion of continuation vehicles as a vital liquidity tool, heightened regulatory scrutiny and antitrust pressures introducing both challenges and opportunities, and interest rate cuts and evolving buyer-seller risk tolerance creating a more complex deal environment.

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F-Reorgs: How Buyers’ and Sellers’ Favorite ‘F Word’ Optimizes M&A and Private Equity Transactions Involving S Corporations

October 10, 2024 | Alert | By David Salamon, Zachary Liebnick, Gregg M. Benson, Joseph J. Ronca, Katya Daniel

Read about the steps to implement a pre-transaction reorganization under Section 368(a)(1)(F), known as an F reorganization, on a target that is treated as an S corporation for tax purposes, which can offer significant tax benefits to buyers and sellers.

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The New Private Equity Post-Acquisition Paradigm

October 1, 2024 | Alert | By Eoin Beirne

Read about DOJ recent scrutiny of private equity deals, its initiatives aimed at increasing acquirer oversight of M&A transactions, and best practices for private equity sponsors in the current enforcement landscape.

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What the FTC’s New Rule on Non-Competes Means for M&A and Private Equity Transactions

May 23, 2024 | Article | By Benjamin Ferrucci, Brendan Lowd, Nicole Rivers, Zachary Liebnick

The Federal Trade Commission (FTC)’s new rule to ban most post-employment non-compete agreements could significantly impact M&A and private equity transactions. Assuming it withstands legal challenges, the rule will require buyers and private equity sponsors to rethink many of their asset protection strategies.

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Proposed Treasury Regulations Provide Guidance on Stock Buyback Excise Tax for Redemptions and M&A Transactions

May 23, 2024 | Alert | By David Salamon, Gregg M. Benson, Timothy J. Santoli, Helen Huang

Read about proposed Treasury regulations that provide guidance on the application of the stock buyback excise tax to redemptions and M&A transactions.

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Private Equity Firm Rolled Out of FTC Suit

May 15, 2024 | Blog | By Bruce Sokler, Joseph Miller, Payton Thornton

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Read about pending cases docketed in the US Tax Court that are considering the application of the limited partner exclusion from self-employment tax when the limited partners in a state law limited partnership actively participate in the partnership’s business.

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The IRS Denies Tax Deduction for Common Sell-Side Success-Based Fees

July 11, 2023 | Alert | By Timothy J. Santoli, David Salamon

Read about an IRS private letter ruling, which held that success-based fees in an M&A transaction were incurred by a private equity sponsor rather than by the target. The decision denied the target’s late request for a Safe Harbor Election, which permits a tax deduction of 70% of the success-based fees.

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Read Week 1 of Mintz’s Sell-Side Series, Pre-Planning: Developing Your Goals and Defining Your Game Plan, for tips on setting goals for an eventual sale, building an external and internal team, managing employee relationships, and getting organized.
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This alert discusses the Delaware Supreme Court’s decision in Manti Holdings v. Authentix Acquisition Co. that upheld the enforceability of an advance waiver of statutory appraisal rights by common stockholders.
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Redefining “Business as Usual” in the Time of COVID

June 24, 2021 | Advisory | By James M. McKnight

This advisory discusses how courts could interpret common terms in merger agreements, including material adverse change (MAC), material adverse event (MAE), and force majeure clauses and ordinary course of business covenants, in light of the COVID-19 pandemic.
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Read about the Corporation Transparency Act, which will require many businesses and companies to disclose their beneficial ownership information to the U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN).
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Read about IRS and Treasury Department proposed regulations addressing the application of Section 1061 of the U.S. Internal Revenue Code of 1986, as amended.
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Federal Reserve Main Street Lending Program: Updates, Timing and Certain Considerations

June 12, 2020 | Advisory | By Joseph Price, Joseph J. Ronca

This article discusses updated documentation and timing for the Federal Reserve Main Street Lending Program and certain considerations for companies considering borrowing under the program.
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As the COVID-19 pandemic continues to disrupt businesses and markets, and companies begin to look to bankruptcy courts for relief from the resulting liquidity and operational distress, the issue of creditor and shareholder “blocking rights” seems likely to become an important topic as parties attempt to protect their investments.
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This article outlines Treasury Department and IRS tax relief available to individuals and businesses affected by travel disruptions related to the COVID-19 pandemic.
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Revised Federal Reserve Main Street Lending Program: Terms and Key Considerations

May 18, 2020 | Advisory | By Joseph Price, Joseph J. Ronca

This article discusses the recent revisions to the Federal Reserve’s Main Street Lending Program; borrower considerations regarding eligibility and access to the program; implications of certain covenants and restrictions; and considerations under existing debt documents.
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Read about considerations for drafting material adverse change clauses in mergers & acquisitions in light of uncertainties associated with the COVID-19 pandemic.
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