Taxation Case Studies

This case of creative strategies that families Lauder used to monetize their position Est e Lauder Companies, Inc in 1990 as deferred tax liabilities to assess the situation. Strategies include the use of an initial public offering of the company to participate in a short against the box transactions and the issuance of hybrid securities […]

In 2006, AARP was one of the largest and most well-known non-profit organizations in the United States. Its membership base exceeded 38 million people, by far the largest non-profit membership base in the country. In recent years, it has affected the major federal laws on issues including health, social security and pension reform through the […]

In September 2005, after years of fierce competition, Siebel Systems, Inc finally agreed to be acquired by, Oracle. The two companies have preferred to various forms of consideration as payment for Siebel Systems and use the deal structure known as a “double-dummy” to satisfy both sides. The case requires students to learn how the unique […]

This technical note summarizes the tax treatment of alternative methods available for the buyer to compensate the owners of employee stock options purposes. The total includes the changes in the tax law in 2005. This Darden study. “Hide by Mary Margaret Frank Source: Darden School of Business 6 pages. Publication Date: August 29, 2007. Prod. […]

This technical note provides an overview of the tax legislation governing the use of net operating loss goals (NOLs) and other tax attributes of the acquirer. Each transaction requires the buyer to assess the impact of any restrictions, in accordance with the tax laws on the use of NOLs goal. Since these constraints affect the […]