Nick Gruidl is a partner in the Washington National Tax practice at RSM US LLP. Experienced in working with publicly and privately held businesses, he focuses on advising clients and firm personnel on corporate merger and acquisition activity; spinoffs, bankruptcy and debt restructuring; private equity transactions; consolidated group issues; analysis of net operating loss issues; and partnership taxation.
Nick, who recently relocated to Charlotte, North Carolina, is passionate about mentoring M&A tax professionals across the firm. He has significant deal experience structuring partially tax-deferred transactions common in the private equity space. His ability to quickly and concisely understand and explain how to structure an M&A deal for tax efficiency while meeting the deal objectives and mechanics sets him apart from other tax advisors.
Nick has extensive experience advising businesses on complex corporate tax matters, particularly in the context of transactions and restructurings. He has guided companies in determining tax attribute reductions resulting from the cancellation of indebtedness and has helped maximize net operating loss utilization following bankruptcy or similar events. His other services include providing pre-transaction restructuring strategies to minimize attribute reduction, and structuring taxable, partially taxable, and tax-free transactions to align with business objectives.
Additionally, Nick conducts transaction cost analyses and issues tax opinions on key corporate tax provisions, including sections 332, 351, and 368, to support compliance with regulatory requirements. He has provided detailed assessments of section 382 ownership changes and limitations, as well as tax opinions on ordinary worthless stock deductions. Furthermore, he advises on the tax implications of debt modifications, applies high-yield debt obligation rules, and explores alternatives to mitigate their impact. His work also includes evaluating the effects of consolidated return regulations on intercompany transactions, obligations, and subsidiary dispositions, helping businesses navigate complex tax challenges with confidence.
Outside of his professional achievements, Nick has three holes-in-one to his credit and was an all-conference offensive guard as a college football player.
