State + Local Tax Insights: Spring Issue 2019

Important SALT Considerations in M&A: Are You Exposed for SALT?

14 May 2019

Right now, we are seeing a lot of deal activity. 2018 was the third busiest year ever for mergers and acquisitions (“M&A”), with more than $3.8 trillion in announced deals. While worldwide deal-making is down somewhat overall so far in 2019, deal volume is up 2% from the same period last year in North America, with approximately $470 billion of announced deals in the first quarter. While the deal market remains hot, the non-state and local tax (“SALT”) folks running the deals at your company may not be aware of the various potential SALT issues that need to be considered. It is critical that they be made aware of the importance of involving SALT people early and often. With that in mind, we review some often overlooked but important SALT considerations that need to be addressed when your company is buying, selling or restructuring.

Read our newsletter to learn more about SALT considerations in M&A.



Unsolicited e-mails and information sent to Morrison & Foerster will not be considered confidential, may be disclosed to others pursuant to our Privacy Policy, may not receive a response, and do not create an attorney-client relationship with Morrison & Foerster. If you are not already a client of Morrison & Foerster, do not include any confidential information in this message. Also, please note that our attorneys do not seek to practice law in any jurisdiction in which they are not properly authorized to do so.