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Affiliation Denied Until Sufficient Shares Have Been Purchased
November 26, 2014
Pursuant to a Stock Purchase Agreement (SPA) executed on Date 1, P agreed to acquire 100 percent of the stock of T from its shareholders (Ss) over the course of several purchas...

"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

PTP: Dividend Or Part Of Purchase Price?
November 25, 2014
One of the more difficult questions that arises in connection with acquisitions is whether a "pre-sale dividend" remitted by the acquired corporation is properly trea...
The Device Test and Morris Trust Transactions
November 25, 2014
P Corporation, (P), owned all of the stock of S Corporation, (S), for over five years. Both P and Shave eachbeen engaged in the active conduct of a trade...
Medtronic Deal Still On Track
November 24, 2014
After reviewing the latest amendment to the Form S-4 filed by Medtronic Holdings, Limited ("New Medtronic"), we remain optimistic that the transaction involving New M...
I.R.S. Revamps "Attribute Inheritance" Rules
November 24, 2014
Do earnings and profits "travel" to the transferee when assets are transferred thereto by the transferor? The answer is only when the asset movement is of a type spec...