Dan Rife

Background

About Dan Rife

I have a wide experience in providing tax services during my 20+ year career, including tax compliance, general tax consulting and tax due diligence. Most recently I have concentrated on Section 382 studies, which include owner shift calculations and resulting Section 382 limitations. In general, the section 382 limitation places a limit on a corporation’s ability to utilize tax attributes (e.g. Net operating losses, general business tax credits and foreign tax credits) against future taxable income if the corporation experiences an ownership change. Since the federal net operating loss is usually a company’s largest deferred tax asset, Section 382 studies are essential in preparation of being acquired, IPOs, utilizing tax attributes, releasing valuation allowances and for planning around funding. I am the technical and market leader for Armanino's Section 382 projects. In addition to the section 382 studies, I also assist with tax due diligence (sell-side and buy-side) and transaction cost analyses and other areas as needed.