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GOGL And CMBT Are Planning A Forward Triangular Merger
April 30, 2025
Golden Ocean Group Ltd., ("GOGL"), and CMB.TECH N.V., ("CMBT"), recently announced that they have signed a term sheet for a contemplated "stock-for-sto...

"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

Beneficial Ownership Permits Consolidation
April 30, 2025
P is the common parent of an affiliated group of corporations that files a consolidated federal income tax return. P owns LLC1; and LLC1 owns LLC2. Both LLCs are "disregar...
Pension Plans "Governed" By ERISA Cannot Be Reached By Creditors
April 30, 2025
Certain types of assets are categorically excluded from the bankruptcy estate. Excluded assets are not liquidated to pay pre-bankruptcy debts in a Chapter 7 case. Section 541(c...
The Requirement For Claiming Surplus Proceeds Cannot Be Ignored
April 30, 2025
In 2020, the Michigan Supreme Court issued its decision in Rafaeli, LLC v. Oakland Co, 505 Mich 429 (2020), where it held that former property owners whose p...
Election To Expense Cost Of Property Not Made
April 29, 2025
Ps'tax return for 2019 was selected for audit. During the audit, Ps requested that the auditor change the treatment of a printer lease to allow a section 179 deductio...