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Attorney Spotlight

Learn about Richard Arnholt's diverse government contracts practice and why he chose to pursue a career in the legal field. Read more>

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Experience Spotlight

In June 2017, Pinnacle Financial Partners, Inc. (NASDAQ: PNFP) closed a $1.9 billion merger with BNC Bancorp (NASDAQ: BNCN) pursuant to which BNC merged with and into Pinnacle. With the completion of the transaction, Pinnacle becomes a Top 50 U.S. Bank. The merger will create a four state footprint concentrated in 12 of the largest urban markets in the Southeast. 

Bass, Berry & Sims has served Pinnacle as primary corporate and securities counsel for more than 15 years and served as counsel on the transaction. Our attorneys were involved in all aspects related to the agreement, including tax, employee benefits and litigation. 

Read more details about the transaction here.

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Regulation A+

It seems that lately there has been a noticeable uptick in Regulation A+ activity, including several recent Reg A+ securities offerings where the stock now successfully trades on national exchanges. In light of this activity, we have published a set of FAQs about Regulation A+ securities offerings to help companies better understand this "mini-IPO" offering process, as well as pros and cons compared to a traditional underwritten IPO.

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Mike Sontag Discusses Consequences of Non-Uniformity in Apportionment among State Taxpayers

Media Mentions

November 6, 2015

Bass, Berry & Sims attorney Mike Sontag provided insight for an article outlining how the lack of uniformity in apportionment had caused a rise in tax gaps. According to Mike, "in view of the demise of uniformity and the difficulty of reaching 100 percent apportionment for taxpayers, UDITPA section 18, which addresses alternative apportionment, is necessary because not all formulas can accurately reflect all business models. However, alternative apportionment should be applied only in truly unusual circumstances and not as a tool for tax administrators -- or taxpayers -- to undermine legislative choices."

The full article, "Practitioners Discuss Apportionment, Lament Lack of Uniformity," was published by Tax Analysts' State Tax Notes on November 2, 2015 and is available online (subscription required).


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