• Posts by Craig M. Bergez
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    Craig Bergez counsels private companies regarding general business matters, and provides tax advice in connection with planning transactions. 

    Craig’s practice principally involves advising middle market private companies ...

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Real Estate Planning Tips: What is Cancellation of Indebtedness ("COD") Income?
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The commercial real estate market is in the process of adjusting to lower property valuations.1 Much recent focus has been on office buildings, and the fallout from enduring reductions in occupancy associated with remote and hybrid work models.2 However, the improbability of interest rates returning to ...

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Middle Market M&A Planning: What is Rollover Equity?
Middle Market M&A Planning: What is Rollover Equity?
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The term “rollover equity” is frequently used in discussions about the sale of middle market companies (which often is described as meaning companies with enterprise values from $10 million to $1 billion[1]), but frequently is not well understood by people selling middle market companies (particularly ...

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