The Dime💰 - End of Year Deal Rush

One thing I’ve learned practicing law over the years is that December is one of the most pressure sensitive months of the entire year. While everyone is doing the “Let’s circle back in the new year” rigamarole, the lawyers are in Game 7 of the NBA Finals because all at once our clients are trying to close out every deal possible before that December 31st date. In particular, I find myself on many deals where funds are being wired around so that clients can realize tax (or non-taxable) activity for this year instead of next year.