Buchanan Ingersoll & Rooney Tax Shareholder Susan E. Seabrook penned an article on tax issues that can arise in insurance company mergers and acquisitions in Bloomberg BNA’s Tax Management Memorandum.

In the article, titled “Insurance Tax Issues in Mergers and Acquisitions: Identifying and Preserving Value and Avoiding Subchapter L Surprises,” Seabrook uncovers the provisions commonly encountered in Subchapter L which can affect both the structure of a deal and ultimate deal value – sometimes materially.

“The failure to recognize and appreciate the application of these provisions to a deal structure can prove costly,” Seabrook writes. 

Read the full article – “Insurance Tax Issues in Mergers and Acquisitions: Identifying and Preserving Value and Avoiding Subchapter L Surprises” (Reproduced with permission from Tax Management Memorandum, Vol. 56, No. 22, p. 421, 11/02/2015. Copyright  2015 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com)