State Tax Issues in Mergers & Acquisitions

David Nagle spoke on "State Tax Issues in Mergers & Acquisitions," at the COST 2018 Spring Audit Session/Income Tax Conference on April 19.

David discussed state income tax issues in mergers and acquisitions transactions, including the implications of intercompany transactions, Sec. 338(h)(10), factor representation issues, state tax exposure issues, successor liability and bulk sale notification.