Capital Markets & Due Diligence Support

When accessing capital markets or otherwise engaged in growth or liquidity events, tax consequences affect bottom-line results. Opportune’s seasoned team of tax professionals work in-concert with our clients and their advisors at the speed of the deal to achieve optimal success and after-tax returns. In today’s complex business environment, the legal, accounting, and tax treatment of events and transaction features often are not the same or intuitive.

Our professionals bring clarity to these items including:

  • Choice of entity (pass through, taxable, tiered structure)
  • Equity vs. indebtedness treatment for new securities
  • Voting vs. non-voting stock classification
  • Use and tax treatment of warrants
  • Cryptocurrency classification
  • Convertible and hybrid instruments
  • Purchase price allocations (Section 1060) (in-concert with Opportune Valuations)
  • Transaction cost analysis
  • IPO and S-4 support (in-concert with Complex Financial Reporting)
  • SPAC de-mergers
  • UP-C/Tax receivable agreement analysis and disclosure
  • Foreign Investment in US Real Property Tax Act (FIRPTA)
  • Unrelated business taxable income (UBTI)
  • Original issue discount debt or equity instruments
  • Targeted returns/special allocations to investor classes
  • MLP-specific considerations
  • Alternative energy and tax equity structures, reporting and yields, including:
    • 45Q - CCUS
    • Investment tax credit (ITC)
    • Production tax credit (PTC)

Opportune LLP is not a CPA firm.