A Section 338(h)(10) election is a nuanced and powerful provision within the Internal Revenue Code, designed to provide flexibility in the tax treatment of certain corporate acquisitions.

While the concept of one company buying another seems straightforward on the surface, the reality is far more intricate. Many M&A deals, especially those involving public companies or complex ownership structures, require a series of coordinated legal and financial steps to achieve the desired outcome.

DEXIT showing to be a possible exodus of US corporations from the once business friendly State of Delaware.

The world of antitrust law has come full circle. Over a century after the landmark breakup of Standard Oil, the United States government is again in court with a corporate giant—this time, Google.

The U.S. government’s antitrust campaign against Google has reached a critical juncture, with two landmark 2025 court rulings exposing distinct facets of the tech giant’s dominance.

Allowing one corporation to acquire substantially all the assets of another corporation in exchange for voting stock - tax-free treatment

Type B Tax-Free Reorganization - a stock for stock swap with no tax implications