Mark Boyer is a US based Senior M&A Tax Principal for PwC who helps clients evaluate a variety of possible mergers and acquisitions (M&A) structures, complex international arrangements, and sophisticated financing mechanisms. Professor Boyer has consulted for over 30 years on numerous public and private acquisitions, divestitures, stock offerings, corporate restructurings, leveraged buy-outs, and financing techniques. Other areas of specialized experience include bankruptcy tax issues and debt workouts. Prior to joining PwC in 1988, Professor Boyer worked in the IRS Office of Associate Chief Counsel (Corporate), where his responsibilities included researching, preparing, and reviewing private letter rulings, revenue rulings and technical advice memoranda concerning all aspects of corporate organization, reorganization, and liquidation.