What the new tax law means for M&A deals
Abstract: Some of the changes brought about by the American Taxpayer Relief Act of 2012 (ATRA) could affect M&A deals for those on both sides of a transaction. Business owners facing a greater tax burden and more estate tax exposure may be eager to sell in the near future. And buyers may shy away from new acquisitions because they fear that future tax legislation could erode profits. This article discusses tax treatment of carried interest income and tax-related due diligence.