Sophisticated transactional tax guidance for corporations, partnerships and LLCs

Kevin Halloran focuses on transactional taxation — specifically mergers and acquisitions (M&A) involving corporations, partnerships and limited liability companies. He provides tax analysis, tax modeling and advice on deal structuring for both financial and strategic acquirers. Kevin has represented clients before the Internal Revenue Service (IRS), the Indiana Department of Revenue and the Indiana Tax Court. His experience includes:

• Stock acquisitions, including those with tax-free rollover of seller equity and stepped-up basis acquisitions involving elections under Code §§ 338, 338(h)(10) and 336(e)
• Acquisition structures under Code § 351
• Asset acquisitions
• Corporate mergers, reorganizations and dispositions, both taxable and tax-deferred
• Structuring partnership acquisitions and divisions

Kevin is a licensed certified public accountant in Indiana and began his tax career as an M&A tax consultant with EY.

Bar Admissions

• Indiana

Education

• Indiana University Bloomington (B.A., 1988)

• Indiana University Bloomington Maurer School of Law (J.D., 1992)

• IRS Issues New Guidance Related to Bonus Tax Credits for Renewable Energy Projects: Prevailing Wage Requirements and Start of Construction for Tribal Projects