KPMG Executive Education

Tax Issues and Developments in Mergers and Acquisitions

Available dates

This course has no confirmed dates in the future. Subscribe to be notified when it is offered.

About the course

Mergers and acquisitions can lead to both tax pitfalls and tax opportunities.

Led by a team from KPMG’s Washington National Tax Office, this seminar engages participants in the upside and downside of corporate tax rules for mergers & acquisitions.

Starting with a review of the core tax principles underlying taxable and tax-free acquisitions, the seminar focuses foremost on the issues that challenge transactional planning. It will also explore a variety of other important issues, including cross-border transactions, consolidated returns, stock distributions, insolvent corporations, internal restructurings, use of losses, economic substance/step-transaction, transaction costs, and debt-equity regulations.


  • Taxable asset Sales, Section 338, and Section 336(e)
  • Tax-Free Reorganizations and Section 355
  • Economic Substance, Step-Transaction, and Substance-Over-Form
  • Consolidated Returns Issues
  • International Issues Under Sections 367 and 7874
  • Tax Treatment of Transaction Costs
  • New Section 385 Regulations
  • Cancellation of Indebtedness
  • Loss Issues

Course reviews

Downloadable files