--- title: "Accounting Firm Acquisition Attorney in Massachusetts" description: "Accounting Firm Acquisition Attorney across Massachusetts. Alex Lubyansky represents buyers and sellers throughout Massachusetts." canonical: "https://acquisitionstars.com/accounting-firm-acquisition-attorney/ma" firm: "Acquisition Stars" practice: "M&A and securities law" office: "Novi, Michigan (serves clients nationwide)" contact: "consult@acquisitionstars.com | 248-266-2790" --- # Accounting Firm Acquisition Attorney in Massachusetts By [Alex Lubyansky](https://acquisitionstars.com/about) Managing Partner Last updated September 8, 2026 Acquisition Stars advises buyers and sellers on accounting firm acquisition attorney matters across Massachusetts. Serving clients across Massachusetts. Alex Lubyansky on every engagement. [Request Engagement Assessment](https://acquisitionstars.com/consultation) ## Accounting Firm Acquisition Attorney Practice in Massachusetts Acquisition Stars advises buyers and sellers on accounting firm acquisition attorney matters across Massachusetts. Alex Lubyansky leads every engagement, bringing 15+ years of M&A experience to transactions of varying complexity, from lower-middle-market deals to multi-party structures. Massachusetts restricts non-compete agreements to a maximum of one year and requires garden leave or other consideration. Agreements must be provided at least 10 days before start of employment or before any material change in employment. Whether you are acquiring a business, selling a company you have built, or navigating a complex transaction, the firm's approach is the same: senior M&A counsel leading the deal from the first draft through closing. ### Massachusetts Transaction Considerations - Massachusetts's Noncompetition Agreement Act requires garden leave pay (50% of highest salary in the last 2 years) during the restricted period, making non-compete retention in acquisitions expensive - The 4% millionaire surtax (effective 2023) significantly affects after-tax proceeds for high-value deal principals selling pass-through entities - Massachusetts has extensive biotech and life sciences tax incentive programs (MLSC) that can affect valuation of acquired entities with qualifying activities ### Discuss Your Massachusetts Transaction Share the basics. Alex reviews every inquiry and responds within one business day. ## Massachusetts Legal Framework for Accounting Firm Acquisition Law ### Non-Compete Agreements Restricted with 12-month cap and garden leave requirement. Sale-of-business exception. Restricted under the Massachusetts Noncompetition Agreement Act (effective October 1, 2018). Non-competes are limited to 12 months (or 24 months if the employee breached a fiduciary duty). Prohibited for nonexempt employees, employees terminated without cause, employees under 18, and undergraduate/graduate students in internships. The employer must provide "garden leave" (50% of highest salary in the last 2 years) or other mutually agreed consideration. Non-competes in connection with the sale of a business are exempt from these restrictions. ### Tax Considerations Massachusetts imposes a flat 8% corporate excise tax on net income, plus a non-income measure (either net worth or tangible property). The state recently enacted a 4% surtax on personal income over $1 million (the "Fair Share Amendment"), which affects high-income sellers and pass-through entity owners. ### Filing Requirements Entity mergers and conversions require filing with the Massachusetts Secretary of the Commonwealth, Corporations Division. The Department of Revenue requires tax waivers for asset purchases. Professional corporations require additional filings with the relevant licensing board. ### Bulk Sales / Asset Purchases Massachusetts has repealed UCC Article 6 (Bulk Sales). However, Massachusetts General Laws Chapter 62C, Section 51 imposes successor liability on asset purchasers for the seller's unpaid taxes. Buyers must request a tax waiver from the Department of Revenue before closing. ## Accounting Firm Acquisition Attorney in Massachusetts: Frequently Asked Questions ### Does Acquisition Stars handle accounting firm acquisition law matters throughout Massachusetts? Yes. Acquisition Stars is a nationwide M&A law firm. Alex Lubyansky leads engagements for clients in Massachusetts directly, from deal strategy through closing. We work with clients in every major metro and smaller markets throughout the state. ### How do Massachusetts non-compete laws affect business acquisitions and sales? Restricted under the Massachusetts Noncompetition Agreement Act (effective October 1, 2018). Non-competes are limited to 12 months (or 24 months if the employee breached a fiduciary duty). Prohibited for nonexempt employees, employees terminated without cause, employees under 18, and undergraduate/graduate students in internships. The employer must provide "garden leave" (50% of highest salary in the last 2 years) or other mutually agreed consideration. Non-competes in connection with the sale of a business are exempt from these restrictions. ### What are the key Massachusetts tax considerations in a business transaction? Massachusetts imposes a flat 8% corporate excise tax on net income, plus a non-income measure (either net worth or tangible property). The state recently enacted a 4% surtax on personal income over $1 million (the "Fair Share Amendment"), which affects high-income sellers and pass-through entity owners. ### Does Massachusetts have a Bulk Sales Act that affects asset purchases? Massachusetts has repealed UCC Article 6 (Bulk Sales). However, Massachusetts General Laws Chapter 62C, Section 51 imposes successor liability on asset purchasers for the seller's unpaid taxes. Buyers must request a tax waiver from the Department of Revenue before closing. ### What should Massachusetts business owners look for in an M&A attorney? Look for an attorney with genuine transaction experience, not just corporate formation work. Verify that the attorney has handled deals similar in size and structure to yours. In Massachusetts, confirm the attorney understands state-specific issues including Massachusetts's non-compete framework, successor liability rules, and any industry-specific regulations. At Acquisition Stars, Alex Lubyansky leads every engagement, reviews every document, and leads negotiation and closing, with an associate supporting the work. ## Other M&A and Securities Services in Massachusetts Acquisition Stars handles M&A transactions for Massachusetts clients and works with independent securities counsel on securities matters. Alex Lubyansky leads every M&A engagement. [M&A Attorney in Massachusetts](https://acquisitionstars.com/ma-attorney/ma) [Business Acquisition Lawyer in Massachusetts](https://acquisitionstars.com/business-acquisition-lawyer/ma) [Business Sale Attorney in Massachusetts](https://acquisitionstars.com/business-sale-attorney/ma) [LOI Attorney in Massachusetts](https://acquisitionstars.com/loi-attorney/ma) [Due Diligence Attorney in Massachusetts](https://acquisitionstars.com/due-diligence-attorney/ma) [Going Public Attorney in Massachusetts](https://acquisitionstars.com/going-public-attorney/ma) [Securities Lawyer in Massachusetts](https://acquisitionstars.com/securities-lawyer/ma) [Reverse Merger Attorney in Massachusetts](https://acquisitionstars.com/reverse-merger-attorney/ma) [Purchase Agreement Attorney in Massachusetts](https://acquisitionstars.com/purchase-agreement-attorney/ma) ## Ready to Discuss Your Massachusetts Deal? Alex Lubyansky leads every accounting firm acquisition law engagement, with an associate supporting the work. 15+ years of M&A experience. Nationwide practice. LOI through closing. ### Request Engagement Assessment We review every transaction inquiry within one business day. LOI through closing. Nationwide. 15+ years of M&A experience. --- Source: https://acquisitionstars.com/accounting-firm-acquisition-attorney/ma Markdown version generated for machine readers. Canonical HTML at the source URL.