This Tax Considerations in M&A Resource Kit provides guidance on where to find practice notes, clauses, and checklists relating to tax considerations with respect to mergers and acquisitions in Practical Guidance. Tax plays a critical role in many M&A transactions. Attaining the desired tax consequences is a significant consideration when planning and structuring an acquisition. Tax considerations in the M&A space include, but are not limited to: whether the transaction can and should be tax-free to some or all parties; the amount of gain recognized, if any, by the sellers and the tax rate applied to the gain; the tax treatment to the buyer and/or the entity being acquired, including whether the entity is subject to tax on the acquisition, or any effects on the entity's tax attributes; maximizing tax efficiencies for the business going forward either through restructuring or otherwise; limitations on buyer's or seller's activities post-acquisition; and current and future tax ...