<![CDATA[ Aubrey Payton: News & Publications ]]> https://aubreypayton.com/publications/ <![CDATA[ THE BUSINESS VALUE OF RISK ALLOCATION IN MASTER SERVICE AGREEMENTS ]]> https://aubreypayton.com/publications/the-business-value-of-risk-allocation-in-master-service-agreements/ Tue, 26 May 2026 17:00:34 GMT <![CDATA[ MINORITY INVESTMENTS ARE NOT STANDARDIZED: STRUCTURAL, TAX, AND CONTROL CONSIDERATIONS ACROSS PRIVATE FUNDS, SAFES, PROMISSORY NOTES, AND CONVERTIBLE NOTES ]]> https://aubreypayton.com/publications/minority-investments-are-not-standardized-structural-tax-and-control-considerations-across-private-funds-safes-promissory-notes-and-convertible-notes/ Wed, 22 Apr 2026 16:32:56 GMT <![CDATA[ WHAT FOUNDERS AND OWNERS QUIETLY GIVE UP BEFORE CLOSING: HIDDEN ECONOMIC AND CONTROL TRANSFERS IN A SALE PROCESS ]]> https://aubreypayton.com/publications/what-founders-and-owners-quietly-give-up-before-closing-hidden-economic-and-control-transfers-in-a-sale-process/ Wed, 22 Apr 2026 16:08:32 GMT <![CDATA[ QSBS IN M&A TRANSACTIONS: STRUCTURING FOR TAX-FREE EXIT UNDER IRC SECTION 1202 ]]> https://aubreypayton.com/publications/qsbs-in-ma-transactions-structuring-for-tax-free-exit-under-irc-section-1202-2/ Thu, 26 Mar 2026 17:13:39 GMT <![CDATA[ OBBBA ENACTS PERMANENT QBI DEDUCTION AND SALT RELIEF: MAJOR TAX WIN FOR PASS-THROUGH ENTITIES ]]> https://aubreypayton.com/publications/obbba-enacts-permanent-qbi-deduction-and-salt-relief-major-tax-win-for-pass-through-entities/ Thu, 04 Sep 2025 18:09:45 GMT <![CDATA[ EXPANDED QSBS BENEFITS UNDER THE OBBBA: A NEW ERA FOR TAX-ADVANTAGED EQUITY PLANNING ]]> https://aubreypayton.com/publications/expanded-qsbs-benefits-under-the-obbba-a-new-era-for-tax-advantaged-equity-planning-1/ Mon, 04 Aug 2025 21:27:14 GMT <![CDATA[ CANADA WITHDRAWS DIGITAL SERVICES TAX: IMPLICATIONS FOR U.S. COMPANIES WITH CANADIAN DIGITAL REVENUE ]]> https://aubreypayton.com/publications/canada-withdraws-digital-services-tax-implications-for-us-companies-with-canadian-digital-revenue/ Wed, 23 Jul 2025 09:52:04 GMT <![CDATA[ STRATEGIC CONSIDERATIONS FOR FOUNDERS: CHOOSING BETWEEN DELAWARE CORPORATION AND LLC ]]> https://aubreypayton.com/publications/strategic-considerations-for-founders-choosing-between-delaware-corporation-and-llc/ Wed, 23 Jul 2025 08:13:31 GMT <![CDATA[ RECENT DEVELOPMENTS IN CORPORATE TRANSPARENCY ACT ENFORCEMENT ]]> https://aubreypayton.com/publications/recent-developments-in-corporate-transparency-act-enforcement/ Wed, 23 Jul 2025 08:12:29 GMT <![CDATA[ SIGNIFICANT REVISIONS TO THE CORPORATE TRANSPARENCY ACT (CTA) AND ITS BENEFICIAL OWNERSHIP INFORMATION (BOI) REPORTING REQUIREMENTS ]]> https://aubreypayton.com/publications/significant-revisions-to-the-corporate-transparency-act-cta-and-its-beneficial-ownership-information-boi-reporting-requirements/ Wed, 23 Jul 2025 07:49:36 GMT <![CDATA[ DELAWARE ENACTS LEGISLATION EASING RESTRICTIONS ON CONFLICTED CORPORATE ACTS AND STOCKHOLDER INSPECTION RIGHTS ]]> https://aubreypayton.com/publications/delaware-enacts-legislation-easing-restrictions-on-conflicted-corporate-acts-and-stockholder-inspection-rights/ Wed, 23 Jul 2025 07:49:14 GMT