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New Depreciation Rules Affect Mergers and Acquisitions

New Depreciation Rules Affect Mergers and Acquisitions

Jim Swanick
Managing Director
Michael Tighe
Associate Director
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  • Publication Company: Pennsylvania CPA Journal
  • Publication Author: Jim Swanick|Michael Tighe
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The Tax Cuts and Jobs Act modifies rules related to depreciating tangible property, net operating losses (NOLs), interest expense limitations, and the taxation of foreign income. One area that remains mostly untouched are the rules related to taxable and nontaxable reorganizations, spin-offs, incorporations, and liquidations. Having said that, future mergers and acquisitions (M&A) will be affected in one way or another as buyers and sellers adjust to the new tax regime. New Depreciation Rules Affect Mergers Acquisitions

This article touches on one aspect of tax reform that will transform M&A: the modification of depreciation rules. Read this article to learn more.

About The Author(s)

Jim Swanick
Managing Director
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Jim is a Managing Director in Global Tax Management’s lead tax practice based in Wayne, PA. Jim’s broad range of experience working with both publicly...
Michael Tighe
Associate Director
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Mike is an Associate Director in GTM's  lead practice based out of the firm's corporate headquarters in Wayne, PA. His broad range of experience providing...