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December 10, 2014
“There was a period where people were still working on deals but moving very, very slowly. But as more time has passed without additional notices, people have begun to more aggressively pursue transactions again… Stopping inversions won't stop the flow of capital out of the U.S., it will just change the vehicle. That’s the obvious boomerang effect of taking any action possible to stop inversions.”
- Linda Z. Swartz, Chair of the Tax group at Cadwalader, commenting in Law360 on current market views on inversion transactions in the wake of the Treasury’s anti-inversion rules.