Cooley M&A

JANUARY 19, 2023

1] On December 27, 2022, the Department of the Treasury (“Treasury”) and the IRS issued Notice 2023-2 (the “Notice”), providing interim guidance on the Excise Tax. This post highlights key guidance from the Notice as it relates to common M&A and capital market transactions.

Fair Market Value 52

Fair Market Value Marketability Treasury Dividends 52

Reynolds Holding

JUNE 8, 2023

banking system, according to Treasury Department officials. The concentration of uninsured deposits, particularly at mid-sized and regional banks (sometimes as high as 90%), will likely keep liquidity demand elevated and markets attentive to any sign of deposit flight. Consensus may be difficult to achieve.

Banking 40

Banking Equity Private Equity Firm Marketability 40

Reynolds Holding

APRIL 21, 2022

Of most importance for financial institutions, the identified categories also include downstream activities such as “investments” (Category 15 of the GHG Protocol’s Scope 3 emissions categories), which would capture financed emissions ( i.e. , emissions from companies to which the financial institution provides debt or equity financing).

Finance 45

Finance Banking Compliance Equity 45

Reynolds Holding

FEBRUARY 1, 2023

Most notably, the IPO market for tech companies (and generally) ground to an almost complete halt, with the number of tech companies raising at least $1 billion in their IPOs falling from twelve in 2021 to zero in 2022 and major anticipated IPOs, such as those of Instacart and WeTransfer, shelved for the foreseeable future. billion).

Equity 45

Equity Finance Technology Banking 45

Cooley M&A

FEBRUARY 3, 2025

After a rough 2023 , tech M&A in 2024 was slow to start but ended the year strong, with deal values up 32% from 2023 , well outpacing the overall M&A markets 10% growth in 2024. With a market cap of around $92 million (as compared to T-Mobiles $253.19 billion acquisition of Altair, IBMs pending $6.4 So is tech M&A back?

Equity 59

Equity Technology Marketability Start-ups 59