The Willens Reportsm

Welcome - The Latest Willens Report

Why Is Endo and BD Stock Taxable?
October 21, 2014
In two recently announced business combinations, the buyer is offering, as an integral part of the consideration, its own stock. In each case, moreover, the stock component of...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."


Recent Reports

Taxpayer Identified Multiple Replacement Properties
October 21, 2014
H and W were members in DOSA, each with a 50 percent interest. H held a 39.8 percent interest and DOSA held a 60.2 percent interest in DJBP.  ...
Affiliation Requires Ownership of "Vote and Value"
October 20, 2014
Affiliation is dependent upon satisfaction of the requirements of Sec. 1504(a). The following factors are generally key to determining satisfaction of those requireme...
Retroactive Adjustment To Bad Debt Reserve Limited
October 17, 2014
AB acquired C, a large savings and loan association, in 1988. On December 4, 1992, the Office of Thrift Supervision (OTS) seized C and placed it into conservatorship...
Can AbbVie Deduct Expenses Incurred In The Shire Deal?
October 16, 2014
AbbVie, Inc.'s unexpected and abrupt termination of its proposed transaction with Shire plc, a transaction that had been touted as replete with business benefits, leads to t...