Beginning January 1, 2027, California will significantly expand its sales and use tax base by taxing various digital products, including prewritten software transferred electronically and Software-as-a-Service (SaaS). California historically excluded electronically delivered software and SaaS from sales tax. Senate Bill…

S+S Industries is a vertically integrated provider of mission-critical power distribution components and value-added services. To capitalize on growing demand created by surging AI workloads, expanding hyperscaler capacity and rising power-density requirements, S+S sought a financial partner that could provide…

SITUATION OVERVIEW MOC Products is a leading manufacturer, distributor and supplier of performance fluids and maintenance, repair and operations solutions for the automotive aftermarket. The Company previously operated as six distinct businesses – one manufacturer and five regional distributors. The…

This is part two in our middle market transaction tax series. Read part one: A Guide to Personal Goodwill Tax Planning in Middle Market Transactions. In middle market transactions, purchase price allocations directly influence cash taxes and investor returns. For…

 Originally published by Bloomberg Tax | January 21, 2026 As mergers and acquisitions show signs of rebound in 2026, sponsors and management teams must not overlook the importance of tax as a key element of their transaction models. Transaction models shape…

Personal goodwill represents an often overlooked consideration in middle market transactions. Unlike larger enterprises with diversified ownership, middle market businesses are disproportionately held by individual owners whose personal relationships drive business value. This concentrated ownership structure creates a tax planning…