Partner, Washington National Tax
RSM US LLP
Nick Gruidl is a Partner in RSM’s Washington National Tax office. Nick has experience working with both publicly held and privately held businesses. Nick’s client service focus is in advising clients and firm personnel on corporate merger and acquisition activity; spin-offs, bankruptcy and debt restructuring, private equity transactions, consolidated group issues; analysis of net operating loss issues, and partnership taxation. Nick develops and delivers internal and external training on corporate tax and transaction related issues. Nick has authored numerous published articles in the corporate tax and M&A area. Examples of services Nick has provided include:
• Structuring private equity acquisitions.
• Transaction cost analyses
• Issuance of tax opinions to publicly held corporations as to the qualification of transactions pursuant to sections 332, 351 and 368.
• Issuance of tax opinions and calculations with respect to section 382 ownership changes and of the section 382 limitation.
• Issuance of tax opinions as to the ability to claim ordinary worthless stock deductions on foreign and domestic subsidiaries.
• Determinations of whether certain debt modifications are significant and the corresponding tax consequences.
• Determination of tax attribute reduction following a bankruptcy or debt restructuring.
• Determination on the application of the applicable high yield debt obligation rules and alternatives to alleviate their impact.
• Determination of the impact of the consolidated return regulations on intercompany transactions, obligations and subsidiary dispositions.
• Preparation of private letter rulings, audit defense and comment letters.
Professional Affiliations and Credentials
• American Institute of Certified Public Accountants, past chair of the AICPA Corporations and Shareholders Technical Resource Panel
• American Bar Association and ABA Corporate Tax Committee
• BA, Augsburg College (Minneapolis, MN)
• MS in Business Taxation, University of Minnesota