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How did Brianna Powell's work as a law clerk prepare her for practicing law? Read more>

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The M&A Advisor Winner 2017The M&A Advisor announced the winners of the 16th Annual M&A Advisor Awards on Monday, November 13 at the 2017 M&A Advisor Awards. Bass, Berry & Sims was named a winner in the two categories related to the following deals:

M&A Deal of the Year (from $1B-$5B) – Acquisition of CLARCOR Inc. by Parker Hannifin Corporation

Corporate/Strategic Deal of the Year (over $1B) – Acquisition of BNC Bancorp by Pinnacle Financial Partners

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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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