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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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Attorneys Author Article on Tennessee's Business Gross-Receipts Tax

Journal of Multistate Taxation and Incentives


December 2, 2016

Bass, Berry & Sims attorneys Michael Sontag, Stephen Jasper and Robert Guth authored an article for the Journal of Multistate Taxation and Incentives about Tennessee's increased enforcement of the "business tax," requiring "the vast majority of businesses selling goods or services to Tennessee customers" to pay the tax. As the authors point out in the article, until this recent enforcement and despite being in existence for more than 45 years, most businesses in Tennessee were unaware of the state's business tax. 

The article answers several key questions about this tax, including:

  • What is the business tax?
  • What businesses are subject to the business tax?
  • What's the tax rate?
  • What sales are included in the tax base?

The full article, "Wait, Tennessee Has a Gross-Receipts Tax?" was published in the January 2017 issue of the Journal of Multistate Taxation and Incentives and is available in the PDF below.

Download Document - Journal of Multistate Taxation and Incentives (January 2017)

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