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Expert Analysis

Instant Unity: A Tax-Saving Opportunity For Merged Cos.

Law360, New York (June 12, 2015, 12:05 PM EDT) -- The concept of "instant unity" is a matter of timing: After a merger or acquisition, when do the combining businesses shed their separate identities and become a single, "unitary" business for state income tax purposes? Can unitary treatment commence instantly following closing of the merger or acquisition? The answer is "yes," and with appropriate planning and the advice of knowledgeable counsel, this can lead to significant tax savings for businesses that spot this issue in advance....

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