This is part one of a six-part series As the COVID-19 pandemic continues to wreak havoc on businesses on a global scale, many sectors of the economy have been forced to operate on a limited basis while others have been effectively shut down altogether.  The resulting conditions present a range of challenges to companies that…

Part 4 – Forming a Qualified Opportunity Fund: The Opportunity Zone Compliant Investment Vehicle In order to gain the tax advantages of investing in opportunity zones, investors/taxpayers must first timely invest capital gains proceeds into a qualified opportunity fund. A qualified opportunity fund, or “QOF”, can be any investment vehicle that is taxed as a…

April 2020 In Part I of this blog post series, we provided an overview of financial covenants in cash flow loans with a particular focus on the leverage ratio covenant and fixed charge ratio covenant. In this blog post, we will take a closer look at the maximum leverage ratio covenant and how it is negotiated in practice….

In previous blog posts, we have explored the benefits of rollover equity when selling a business, particularly the potential opportunity of a “second bite at the apple.” For selling equity owners, however, the potential upside to be earned upon the second transaction involving the company or its acquirer is not without risk. Inherent in any…

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