The opportunity to defer income in a merger and acquisition (“M&A”) transaction is specifically related to the earn-out amount which can be paid to a management services organization (“MSO”) C...
Posts by Todd Mezrah:
Introduction Merger‑and‑acquisition (“M&A”) deals live and die by after‑tax economics. Earn‑outs, installment payments, and competing buyer‑seller tax objectives often become sticking points that...
The Power of Basis in Income Deferral Planning In our ongoing educational series on Management Services Organization (“MSO”) Deferral Plans, we’ve emphasized the economic value of establishing these...
Unlocking Trapped Cash Through Deferred Compensation Plans Many C corporations can accumulate a substantial amount of retained earnings. Theseearnings may be considered “trapped” cash as these...
For many years, majority owners of S Corporations (S Corps) had no way to defer large amounts of income and accumulate their wealth on a tax-favored basis. Similarly, majority owners of C...