2012 was an eventful year for restaurant mergers and acquisitions, with financial and strategic investors snapping up fast food chains, family dining, fine dining and quick service restaurant (QSR) concepts, franchises and more at near-record pace. Some business owners hastened sales in 2012, anticipating a 5 percent capital gains tax increase and a 3.8 percent tax on investment income in 2013. However, with the fiscal cliff avoided, and capital available to deploy, we expect another ...

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