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Business & Industry Insights

Is Private Equity Suffering from the U.S. Unemployment Rate Drop?

September 14, 2018
High employment might be great for the U.S. economy, but not necessarily so for private equity investors. Alvarez & Marsal’s Private Equity Performance Improvement practice managing Director Tim Keneally, Senior Director James Guyette and Director Mark Schmidt investigate the issues.
Business & Industry Insights

South Carolina Insurer Data Security Law Should Be Nationwide Role Model

September 12, 2018
In a recent article published by Insurance Journal, A&M Senior Director John deCraen examines the background and enforcement of this piece of cybersecurity legislation, and discusses the significance of South Carolina serving as the first state to adopt it.

Planning and Reporting FX on Foreign Earnings - Don't be GILTI of Relying on Inefficient Tools

September 12, 2018
While the Tax Cuts and Jobs Act (TCJA) has been marketed as “reform,” it is better described as an expansion of Federal tax law, with many legacy rules remaining intact but now overlaid with additional requirements. One example of this is how companies are required to recognize foreign exchange (FX) gain or loss on distributions from foreign subsidiaries.
Business & Industry Insights

Machine Learning for Finance is Applicable and Accessible

September 11, 2018
In a recent article published by the Association for Financial Professionals (AFP), A&M Managing Director Chandu Chilakapati and Director Devin Rochford explore the four misperceptions leading to approximately two thirds of corporate finance teams not investing in machine learning.
Business & Industry Insights

Leveraged Loan Market Update Q2 2018

September 11, 2018
Driven by a record-breaking M&A market and historically low credit spreads, the leveraged loan market was white-hot in the second quarter of 2018.
Business & Industry Insights

A&M Taxand 2018 Global Guide to M&A Tax

September 10, 2018
This edition of the Taxand Global Guide to M&A Tax has been designed as a desktop reference book covering 33 countries and to provide at-a-glance insight into the tax treatment of global mergers and acquisitions.

IRS Issues Guidance on Section 162(m) $1 million Compensation Deduction Limitation

September 9, 2018
The 2017 Tax Cuts and Jobs Act (TCJA) modified Section 162(m) in several significant respects. While the TCJA provided some transition relief for the amendments to Section 162(m), it also introduced a "grandfather rule" that has been the subject of much debate. Notice 2018-68 answers many questions surrounding this grandfather rule and brings some certainty to this area of the tax law. This article will address a few of these issues at length.