M&A Frenzy: Capital Gains and Private Equity Surge

This chapter explores the booming mergers and acquisitions market fueled by concerns over potential capital gains tax increases and record-high business valuations. It highlights the significant influx of capital from private equity firms and the rise of private debt funds competing for quality deals, leading to an intense bidding environment. The discussion emphasizes the evolving landscape where investors are increasingly motivated to sell amid favorable lending conditions and shifting market dynamics.