Specializes in PE and corporate infrastructure acquisitions
New York
@alvarezmarsal
LinkedIn
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Michael Farkas is a Managing Director with Alvarez & Marsal Tax in New York. His primary areas of concentration include tax aspects of mergers and acquisitions, with a focus on private equity and corporate infrastructure acquisitions.
Mr. Farkas specializes in advising financial and strategic buyers and sellers in M&A and reorganizations on federal, state and local tax liabilities and tax credits and incentives. In addition, Mr. Farkas has focused on domestic and international private equity and infrastructure fund tax structuring.
Prior to joining A&M, Mr. Farkas spent six years with Warburg Pincus, LLC, where he focused on the firm’s international portfolio with critical responsibilities, including creating and implementing preferential ownership structures for new international investments. He was also responsible for the management of the entire portfolio of offshore special-purpose entities across all verticals and eight international jurisdictions.
Previously, Mr. Farkas held roles at Lehman Brothers in their Fixed Income Sales Reporting and Analytics group and Friedman LLP in their Real Estate Assurance and Advisory practice.
Mr. Farkas earned a BBA (concentration in accounting and marketing) from the University of Wisconsin—Madison and a J.D. (summa cum laude) from Brooklyn Law School. He is a Certified Public Accountant in New York and a member of the New York State Bar.
A&M and GIIA released the Infrastructure Pulse survey results biannually to provide a regular check of sentiment in the infrastructure investments sector and emerging trends across Europe, Australia and the Americas.
A&M and GIIA released the Infrastructure Pulse survey results in a four-part series aimed to provide a snapshot of key trends and issues affecting the infrastructure investment space.
On December 22, 2023, the Internal Revenue Service (“IRS”) and the Treasury Department released hotly anticipated proposed regulations on the implementation of the Section 45V credit for the production of clean hydrogen.
Disguised employment (“Scheinselbstständigkeit”) remains a persistent issue in the German labor market. This is reflected not only in the growing number of solo self-employed individuals, but also in the increasing scrutiny by German tax and social security authorities. Disguised employment refers to situations where individuals are formally engaged as independent contractors or freelancers but, in practice, perform their work under conditions similar to those of regular employees.
Thus, understanding the complexities of German tax and social security rules on disguised employments is crucial in M&A deals, as this can often lead to compliance risks and significant financial exposure for the buyer.
