Seller Earn-Out Payment Considerations In Private M&A Deals
A seller in the private M&A deal-making process frequently faces a threshold deal issue during the early stages of discussions with potential buyers – what is the timing of payment of the purchase price consideration? Potential buyers may wish, for various reasons, to reduce the closing date cash payment by shifting a portion of the purchase price into conditional earn-out payments.
January 2017

Post-Closing Alignment Challenges in Private Company M&A Deals
Although no two deals run precisely the same course, private company M & A deals generally follow a fairly similar paradigm, including from initial indications of mutual interest through “soft” due diligence, negotiation of the LOI, comprehensive due diligence, document preparation, satisfaction of closing conditions and closing. June 2016

To Retire and Sell or Not to Retire and Sell, That is the Question
The decision if and when to retire and sell your interest in a business is a decision many business owners grapple with at some point during their careers.
May 2016

Inheritance Rights of a Posthumously Conceived Child
In light of advancements in assisted reproductive technology, a new provision of New York law was recently enacted
April 2016

2016 Federal and NYS Estate Tax Summary
New York State estate tax changes that impact New York’s taxation of trusts and estates
January 2016

Changes to the New York Estate Tax Laws
New York State enacts legislation which significantly impacts New York’s taxation of trusts and estates
January 2015

Employment Law Update
Successful Challenge to NYC Paid Sick Leave Act
August 2015

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