George Hani will speak at the Practising Law Institute's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2025 conference on December 11, 2025, in Los Angeles. Hani will present, as a part of a panel, "Tax Accounting in Mergers and Acquisitions." This session will focus on the tax accounting issues arising in taxable and tax-free acquisitions, dispositions, and recapitalizations. After completing this session, participants will be able to:

• List additional due diligence questions to include in transactions involving the transfer of in-process R&D, including the capitalized but unamortized costs associated with such assets
• Advise both buyers and sellers on accounting methods considerations in transactions, including deferred compensation, transaction costs, deferred revenue, and assumed liabilities
• Consider the possibilities for recovery of previously capitalized transaction costs and determine if such deductions are capital or ordinary deductions