Legal Blog

M&A Nugget: Awash In Cash For The New Year

With the surge in the economy the past few years, many companies have plenty of cash to spend on acquisitions.  As reported in last week’s M&A Nugget issue, a reduction in C corp. and S corp. tax rates included in the Tax Cuts and Jobs Act benefits buyers and sellers of businesses.  Another provision of the Tax Cuts and Jobs Act should also spur M&A activity.  That provision, known as “repatriation of cash”, deals with the trillions of dollars of cash held overseas by large United States companies.  The new tax law allows a one-time repatriation of overseas cash at a substantially reduced tax rate.  That should result in trillions of dollars being re-domesticated.  Many predict that a substantial portion of that repatriated cash will be used to fund acquisitions.  So, in 2018, look for the frenetic pace of M&A activity to continue.



If you have any questions about this or any other M&A issue,
please contact Glenn Solomon at or 443-738-1522.


ABOUT GLENN D. SOLOMON | 443-738-1522

Glenn D. Solomon is a principal at Offit Kurman and has provided counsel to businesses and business owners for more than twenty-five years. He has extensive experience in the purchase and sale of businesses, structuring ownership agreements, and advising companies in financial distress.








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