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Michael Spiro has authored the article “Drop-and-Check F Reorganizations and Transferee Liability” for the September 28, 2020 issue of Tax Notes Federal and Tax Notes State.

September 28, 2020

Michael Spiro has authored the article “Drop-and-Check F Reorganizations and Transferee Liability” for the September 28, 2020 issue of Tax Notes Federal and Tax Notes State.

The article examines primary and transferee liability for federal income tax in “F reorganizations” used to facilitate acquisitions of S corporations. The article can be found here, and copies are available upon request.