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EPI Palm Beach Chapter Event | May 16, 2024 CEPA 2024 (Corporate Rate) Small companies have been significantThis presentation delves into the intricacies of Section 338 of the Internal Revenue Code and its profound implications on deal structures in mergers and acquisitions (M&A). Section 338 elections offer a strategic avenue for buyers and sellers to optimize the tax efficiency of a transaction, influencing various aspects of deal structuring.
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