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Smart scan / 1037-00007
Solstice Biomedical Devices Ltd
M&A / Corporate
Document types detected
Analysis / memo7
Correspondence3
Other1
Engagement letter1
Parties across the matter
Deemed IncDirectors Solstice Biomedical Devices LtdGlobal Intangible Low-Taxed IncHARKNESS LLPHarkness LLPIreland IncOfficer Solstice Biomedical Devices LtdSMT IncSolstice Biomedical Devices LtdSolstice Medical Technologies IncStern CPAs LLPWhether SMT Inc
Chronology
2027-02-28 · information-request-letter.docx
… nterest-only payments during years 1 through 3 (March 1, 2024 through February 28, 2027); thereafter, equal annual principal installments of approximately €25.71 million (calcul …
2027-02-28 · draft-tax-opinion-letter.docx
… ule: Interest-only for years 1 through 3 (i.e., March 1, 2024 through February 28, 2027); thereafter, equal annual principal installments of approximately €25,714,286 (€180,000, …
2025-12-31 · research-memo-gilti-subpart-f-beat.docx
… s GILTI inclusion (reduced to 37.5% for taxable years beginning after December 31, 2025). This deduction results in an effective U.S. tax rate on GILTI of 10.5% (increasing to 1 …
2024-12-31 · engagement-letter-sbd.docx
… provided that the engagement is completed or terminated on or before December 31, 2024. If the engagement extends beyond December 31, 2024, the parties will discuss in good fai …
2024-04-30 · closing-letter.docx
… 212) 554-7000 Facsimile: +1 (212) 554-7001 www.calderwoodharkness.com April 30, 2024 VIA EMAIL AND INTERNATIONAL COURIER Ms. Fiona Gallagher Chief Financial Officer Solstice …
2024-04-30 · final-invoice-fee-summary.xlsx
… [sheet: Invoice Summary] Field | Value Invoice Date | April 30, 2024 Invoice Number | INV-1037-00007-F From | Calderwood & Harkness LLP Firm Address | 599 Lex …
2024-04-29 · closing-letter.docx
… date. We have confirmed receipt of those originals by your office on April 29, 2024. With the delivery of the Opinion and the completion of all remaining engagement tasks, t …
2024-04-29 · final-invoice-fee-summary.xlsx
… ectronic and hard copy packages; confirm receipt with Fiona Gallagher 2024-04-29 | Leonard Cross | 2 | $1,150.00 | $2,300.00 | Begin preparation of engagement closing let …
2024-04-26 · closing-letter.docx
… elivered the final should-level tax opinion letter (the "Opinion") on April 26, 2024, executed by Sylvia Hartwell, Responsible Partner (Tax), and addressed to the Board of Di …
2024-04-26 · final-invoice-fee-summary.xlsx
… osed | April 30, 2024 Status | Closed — Completed Opinion Delivered | April 26, 2024 Opinion Standard | Should-level Total Professional Fees (Rack Rate) | $286,380.00 Total P …
2024-04-26 · final-tax-opinion-letter.docx
… : (212) 558-4000 Facsimile: (212) 558-3588 www.calderwoodharkness.com April 26, 2024 Matter No.: 1037-00007 VIA ELECTRONIC DELIVERY AND REGISTERED POST The Board of Directors …
2024-04-25 · final-invoice-fee-summary.xlsx
… ance on March 8, 2024 representations letter and WVA valuation report 2024-04-25 | Leonard Cross | 3 | $1,150.00 | $3,450.00 | Review final opinion for billing partner si …
2024-04-24 · final-invoice-fee-summary.xlsx
… ation letter; incorporate Irish counsel cross-references into opinion 2024-04-24 | Sylvia Hartwell | 5 | $1,150.00 | $5,750.00 | Final review and approval of should-level …
2024-04-23 · final-invoice-fee-summary.xlsx
… irm all cited regulations, rulings, and treaty provisions are current 2024-04-23 | Leila Nazari | 3 | $780.00 | $2,340.00 | Coordinate with Niamh O'Sullivan (Harrington & …
2024-04-22 · final-invoice-fee-summary.xlsx
… 367(d); provide billing partner input on scope of opinion conclusions 2024-04-22 | Leila Nazari | 6 | $780.00 | $4,680.00 | Finalize revised draft opinion; confirm Pinnac …
2024-04-22 · partner-review-comments-email.eml
… and circulate a revised draft to me, Leonard, and Robert by **Monday, April 22, 2024**. Our target for delivery of the final opinion to the SBD board is the week of April 22, …
2024-04-19 · final-invoice-fee-summary.xlsx
… discussion; cross-reference Harrington & Cahill Section 291A analysis 2024-04-19 | Robert Jansen | 5 | $595.00 | $2,975.00 | Revise BEAT and GILTI sections per partner co …
2024-04-18 · final-invoice-fee-summary.xlsx
… play discussion; strengthen BEAT analysis with additional authorities 2024-04-18 | Leila Nazari | 7.5 | $780.00 | $5,850.00 | Incorporate partner comments; revise BEAT an …
2024-04-17 · final-invoice-fee-summary.xlsx
… total deductions figure; obtain written confirmation for opinion file 2024-04-17 | Leila Nazari | 5 | $780.00 | $3,900.00 | Begin incorporating partner comments; revise § …
2024-04-16 · final-invoice-fee-summary.xlsx
… ference to H&C analysis, Cost-Plus R&D paragraph (cost + 8.0% markup) 2024-04-16 | Robert Jansen | 4 | $595.00 | $2,380.00 | Follow up with David Lattimore (Lattimore & S …
2024-04-15 · final-invoice-fee-summary.xlsx
… partner review; review GILTI, Subpart F, BEAT, and Irish tax sections 2024-04-15 | Sylvia Hartwell | 6 | $1,150.00 | $6,900.00 | Detailed partner review of draft opinion; …
2024-04-12 · final-invoice-fee-summary.xlsx
… f draft opinion; review factual recitals, § 367(d) and § 482 sections 2024-04-12 | Sylvia Hartwell | 3 | $1,150.00 | $3,450.00 | Continue partner review; review GILTI, Su …
2024-04-11 · final-invoice-fee-summary.xlsx
… fy projected royalty of $15.136M and base erosion percentage of 8.66% 2024-04-11 | Sylvia Hartwell | 4 | $1,150.00 | $4,600.00 | Begin detailed partner review of draft op …
2024-04-10 · final-invoice-fee-summary.xlsx
… azari | 8 | $780.00 | $6,240.00 | Finalize draft opinion letter dated April 10, 2024; circulate to Sylvia Hartwell for partner review 2024-04-10 | Robert Jansen | 5 | $595.00 …
2024-04-10 · draft-tax-opinion-letter.docx
… : (212) 541-8800 Facsimile: (212) 541-8801 www.calderwoodharkness.com April 10, 2024 Matter No.: 1037-00007 DRAFT — FOR PARTNER REVIEW — PRIVILEGED & CONFIDENTIAL This docume …
2024-04-10 · final-tax-opinion-letter.docx
… ty the draft opinion letter circulated to the Board and management on April 10, 2024. To the extent of any inconsistency between this final opinion and the draft opinion prev …
2024-04-10 · partner-review-comments-email.eml
… Leila, Thank you for circulating the draft tax opinion letter dated April 10, 2024, addressed to the Board of Directors of Solstice Biomedical Devices Ltd. I have now had a …
2024-04-09 · final-invoice-fee-summary.xlsx
… 019 TP compliance, and US-Ireland Treaty Art. 12 withholding analysis 2024-04-09 | Robert Jansen | 5 | $595.00 | $2,975.00 | Draft Cost-Plus R&D Services Agreement sectio …
2024-04-08 · final-invoice-fee-summary.xlsx
… scuss modified taxable income computation and BEAT liability exposure 2024-04-08 | Leila Nazari | 6 | $780.00 | $4,680.00 | Draft Irish tax and treaty sections of opinion …
2024-04-05 · final-invoice-fee-summary.xlsx
… A tested income analysis and § 954(c)(6) look-through rule discussion 2024-04-05 | Robert Jansen | 5.5 | $595.00 | $3,272.50 | Draft BEAT section of opinion; incorporate …
2024-04-04 · final-invoice-fee-summary.xlsx
… section; incorporate WVA valuation conclusions and benchmarking data 2024-04-04 | Robert Jansen | 6 | $595.00 | $3,570.00 | Draft GILTI and Subpart F sections of opinion …
2024-04-03 · final-invoice-fee-summary.xlsx
… ter to Board of Directors of SBD; address all US and Irish tax issues 2024-04-03 | Leila Nazari | 8 | $780.00 | $6,240.00 | Continue drafting opinion; complete IRC § 367( …
2024-04-02 · final-invoice-fee-summary.xlsx
… g authorities; begin drafting key factual recitals for opinion letter 2024-04-02 | Leila Nazari | 10 | $780.00 | $7,800.00 | Begin drafting should-level tax opinion lette …
2024-04-01 · final-invoice-fee-summary.xlsx
… e R&D services arrangements in pharmaceutical/medical device industry 2024-04-01 | Leila Nazari | 5.5 | $780.00 | $4,290.00 | Prepare opinion outline and section structur …
2024-03-29 · final-invoice-fee-summary.xlsx
… from SMT Inc. to SIP Holdings; review § 482 cost-sharing regulations 2024-03-29 | Robert Jansen | 5 | $595.00 | $2,975.00 | Complete Cost-Plus R&D analysis; research arm …
2024-03-28 · final-invoice-fee-summary.xlsx
… Inc. tax data with WVA valuation assumptions; prepare file memorandum 2024-03-28 | Robert Jansen | 4.5 | $595.00 | $2,677.50 | Research Cost-Plus R&D Services Agreement i …
2024-03-27 · final-invoice-fee-summary.xlsx
… n exceeding €10M threshold; confirm governance requirements satisfied 2024-03-27 | Leila Nazari | 3.5 | $780.00 | $2,730.00 | Post-Boston meeting follow-up; document find …
2024-03-26 · final-invoice-fee-summary.xlsx
… an) and Dalton Byrne & Partners (Séamus Dalton) on Irish-side matters 2024-03-26 | Leila Nazari | 4 | $780.00 | $3,120.00 | Travel to Boston; meeting with David Lattimore …
2024-03-25 · research-memo-367d-482.docx
… 2024) and the Irish tax and treaty issues (anticipated delivery date: March 25, 2024) are being prepared separately. II. Statement of Facts The following factual summary is b …
2024-03-25 · research-memo-gilti-subpart-f-beat.docx
… (analyzing IRC §§ 367(d) and 482 implications of the IP transfer) and March 25, 2024 (analyzing Irish tax and treaty considerations, prepared in coordination with Harrington …