November 30, 2012
Chris Sullivan, a shareholder and member of the Tax Practice Group at Rath, Young and Pignatelli, P.C., presented twice at the NH Bar Association’s 30th Annual Tax Forum in Concord, NH on November 30, 2012. Sullivan’s presentation “State Tax Issues to Consider in Buying and Selling a Closely-Held Business” considers issues from both the buyer and seller perspectives in order to help structure better transactions. Corporate income tax, sales and use tax, real estate transfer tax, and other taxes are all critical for due diligence, state transaction planning, and post-closing compliance.
Sullivan’s presentation “The Real Estate Transfer Tax: What Now?” provided a practical overview of the state of the law through 2012, addressed key considerations when transferring real estate or an interest in real estate, and discussed tax policy considerations for potential reform of the tax.