Mergers, acquisitions and other transactions can be exciting, but the euphoria of the deal can be ruined if one does not avoid some routine problems. State and local tax liabilities are easy to consider, often expensive and, unfortunately, not often addressed.

Performing state and local tax due diligence should be as important as any other element of due diligence. There is no other way to determine if the company to be acquired, (“the target”) has any existing exposure.

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