This session provides tax professionals with a focused overview of critical federal and state tax issues that arise in middle market mergers and acquisitions. Designed for CPAs, tax advisors, and financial professionals involved in transactional work, the course explores the tax implications that can significantly impact deal structure, valuation and post-transaction integration. Includes practical insights into entity choice and structuring considerations, tax attributes and limitations under Sections 382 and 383, sales and use tax exposures in asset acquisitions and what M&A tax due diligence teams look for when performing diligence.