Home Services Acquisition Attorney in Connecticut

By Managing Partner Last updated

Acquisition Stars advises buyers and sellers on home services acquisition attorney matters across Connecticut.

Serving clients across Connecticut.

Request Engagement Assessment

Home Services Acquisition Attorney Practice in Connecticut

Acquisition Stars advises buyers and sellers on home services acquisition attorney matters across Connecticut. Alex Lubyansky leads every engagement, and has been M&A counsel since 2013 across transactions of varying complexity, from lower-middle-market deals to multi-party structures.

Connecticut Transaction Considerations

  • Connecticut's pass-through entity tax (PET) can significantly affect the after-tax cost of acquiring S-corps or LLCs with Connecticut income
  • The state's combined unitary reporting requirements mean buyers must analyze the seller's entire affiliated group to understand the true state tax posture
  • Connecticut imposes an estate tax with a $13.61 million exemption (2024), which can affect succession-driven M&A transactions for family-owned businesses

Discuss Your Connecticut Transaction

Share the basics. Alex reviews every inquiry and responds within one business day.

Your information is kept strictly confidential and will never be shared. Privacy Policy

Connecticut Legal Framework for Home Services M&A Legal Services

Non-Compete Agreements

Enforceable with five-factor reasonableness test. Blue-pencil available.

Enforceable under common law if reasonable in time (generally 1-2 years), geographic scope, and activity restricted. Connecticut courts apply a five-factor test from the Torrington Creamery case line. Courts have discretion to blue-pencil overbroad covenants.

Tax Considerations

Connecticut imposes a 7.5% corporate business tax. The state also levies a 6.99% pass-through entity tax (PET) that may affect deal structure for S-corp and LLC acquisitions. Connecticut requires combined unitary reporting for affiliated groups, which can complicate multi-entity transactions.

Filing Requirements

Mergers and entity conversions must be filed with the Connecticut Secretary of the State. The Department of Revenue Services requires notification of bulk asset transfers. Businesses holding state professional licenses must notify the relevant licensing authority.

Bulk Sales / Asset Purchases

Connecticut has repealed UCC Article 6. However, Connecticut General Statutes Section 12-424 imposes successor liability on buyers of business assets for unpaid sales and use taxes. Buyers should obtain a tax clearance letter from the Department of Revenue Services before closing.

Other M&A and Securities Services in Connecticut

Acquisition Stars handles M&A transactions for Connecticut clients and works with securities counsel on securities matters. Alex Lubyansky leads every M&A engagement.

Ready to Discuss Your Connecticut Deal?

Alex Lubyansky leads every home services m&a legal services engagement, with an associate supporting the work.

M&A counsel since 2013. Nationwide practice. LOI through closing.

Request Engagement Assessment

We review every transaction inquiry within one business day.

Your information is kept strictly confidential and will never be shared. Privacy Policy