Carolyn Linkov, J.D.

Principal, National Tax Office, M&A Tax Practice Leader

Carolyn Linkov


Carolyn advises buyers and sellers on all aspects of mergers and acquisitions. She has more than 20 years of experience working with both public and private companies on federal income tax implications of various corporate reorganizational issues, including spin-offs, taxable asset sales and tax-free reorganizations.

When you work with Carolyn, you can expect a top professional who will has your end goals in mind. She has worked with clients in transaction structuring; evaluation of tax provisions in purchase and sale agreements; effects on owners; employee compensation issues; tax treatment of transaction costs; purchase price allocations; change in control matters; NOL limitation issues; and the adoption of or change to new accounting methods.

Carolyn has held senior management positions with two Big Four firms, as well as other international firms. She has also held a management position in the Washington National Tax division of a global accounting firm’s Washington, D.C. office, where she focused on accounting methods and inventory.



  • Connecticut Bar Association


  • Attorney-at-Law, Connecticut


  • Juris Doctorate, Tax Law/Taxation – University of Connecticut, Mansfield, CT
  • Bachelor of Arts – University of Miami, Coral Gables, FL


Client Work

  • Provides guidance on tax compliance associated with mergers, acquisitions and reorganizations.
  • Reviews tax sections of purchase and sale agreements and analyzes treatment of buyer and seller transaction costs.
  • Drafts analytical memoranda to support the tax treatment of various types of corporate restructurings.
  • Performs high-level and detailed section 382 NOL limit analyses.