In 2005, there were 466 announced transactions where management participated in the buyout of a private company or a corporate spin-off, in addition to 75 “going private” transactions in which the management team of a public company completed a recapitalization of the business that resulted in a buyout of the company’s stock. Nearly three thousand of these types of transactions have been announced in...

Regulatory issues that have prevented the mergers and acquisitions of many utility companies have recently disappeared, thanks to the repeal of the Public Utility Holding Company Act of 1935. Without the regulatory hurdles that used to exist in the industry, activity in the space...

If you lead a private company, what you don’t know about a new section of the Internal Revenue Code–Section 409A–may hurt you. Equally important, if you fail to meet the standards set up under these new regulations, you could cause major financial pain for the very employees you are trying hard to retain and reward.

The end of 2005 marked the second consecutive year of solid M&A activity. The value of ’05 transactions totaled $2.14 trillion, the highest since the 2000 high water mark. We tracked 6,528 middle-market transactions, up from...

It's the people, stupid. That is rapidly becoming the mantra for both buyers and sellers in the M&A arena. Having mostly taken a backseat to financial considerations when companies changed hands in the past, human resource issues are increasingly recognized as critical to deal success