"Employment Based Vesting in M&A Transactions" by Bill Morrow

April 15, 2008
7:45 a.m.
Faculty Reading Room, Warren Hall
Free

 

Bill Morrow will discuss the tax issues associated with imposing new employment-based vesting on shares of stock owned by one or more selling shareholders when a business is sold and to what extent payment for those shares is likely to retain capital gain tax treatment. He will discuss this issue as it applies to both taxable transactions and reorganizations, Internal Revenue Code Section 83, and the available election under Internal Revenue Code Section 83(b).

Morrow is a tax partner at the San Diego office of Cooley Goodward Kronish LLP. He has extensive experience in the areas of federal and California income tax law, particularly in their application to emerging growth companies and investment funds. His practice is concentrated heavily on the tax aspects of investment funds, mergers and acquisitions, partnership and limited liability company formation and operation, corporate finance, corporate partnering arrangements and real estate transactions. Morrow received a B.A. in Economics from Stanford in 1970, a J.D. from the University of California at Berkeley in 1974, and an LL.M. in Taxation from New York University in 1980. An R.S.V.P. is not required to attend this event. MCLE The University of San Diego School of Law is a State Bar of California approved MCLE provider and certifies that this activity is approved for one hour of general credit.

 

MCLE

The University of San Diego School of Law is a State Bar of California approved MCLE provider and certifies that this activity is approved for one hour of general credit.