Kelly Berardi

Kelly Berardi, JD, LL.M., Partner in our Tax Department at Gray, Gray & Gray, LLP.

The Potential Ripple Effects of Connelly v. United States on Business Succession Planning

By Bryan E. Pearce & Kelly A. Berardi, JD, LL.M.Gray, Gray & Gray, LLP Companies whose business succession planning includes the use of life insurance policies to fund a buy/sell agreement may have to go back to the drawing board. The recent U.S. Supreme Court decision in Connelly v. United States has significant implications for […]

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M&A Blocks, Hands

Avoiding Unexpected Tax Implications in Mergers and Acquisitions

By James DeLeo, MBA, CPA/MST & Kelly Berardi, JD, LL.M.Gray, Gray & Gray, LLP One of the most important aspects of any M&A deal is the tax planning. While experienced dealmakers know to expect certain tax consequences, there are often unexpected tax implications that can arise. These unexpected tax bills can have a significant impact

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