Healthcare and seniors housing owners and operators making acquisitions must allocate the purchase price among various asset classes. Here are three things to know about allocation of purchase price, ...

As the saying goes, there are only two certainties in life—death and taxes. Unless, as in the case of Miculinic Investment Corp. v. 2303515 Ontario Inc., et al., you're dealing with the amount of tax ...

In most cases, these “truths” are first considered in determining the form of the transaction – a purchase and sale of assets or of stock. They become prominent again in the context of allocating the ...