Tax Provisions in Acquisition Agreements:
Tips, Traps and Usual Suspects

Stephen A. Kuntz

Stephen Kuntz's practice includes all areas of business taxation, with particular emphasis on the tax aspects of transactions involving corporations, partnerships and limited liability companies. He advises clients on the tax consequences of mergers and acquisitions, tax-free reorganizations, spin-offs and divestitures, restructurings, and private equity, as well as the formation and operation of corporations, partnerships and limited liability companies. Steve also advises on a wide array of state and local tax matters, including property tax incentives and exemptions, such as property tax abatement agreements, payment in lieu of tax agreements, industrial district agreements, property tax exemptions, and agreements relating to the limitation of appraised value for school district property tax purposes. Steve also has substantial experience representing clients in connection with executive compensation planning and negotiations, federal excise tax issues in the energy sector, and Texas tax-legislative matters. In addition, he represents clients in contested tax matters before federal, state and local tax authorities and federal and state courts. Steve's tax controversy practice includes representation of clients in Texas property tax contested matters including owners and operators of refineries, chemical plants, power plants, and industrial and commercial properties. Steve is a member of the Tax Section and its Energy, Employee Benefits, and Technology & Emerging Companies Practice Groups. Before attending law school, Steve was a manager in the tax department of Peat, Marwick, Mitchell & Co. (now KPMG).

Robert W. Phillpott 

Robert Phillpott's practice focuses on advising clients on all areas of business taxation, with particular emphasis on the federal and state tax planning and structuring of mergers and acquisitions, tax-free reorganizations, spin-offs and divestitures, joint ventures, restructurings, and equity and debt offerings, as well as the formation and operation of corporations, partnerships and limited liability companies and certain tax controversy matters.

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