The start of 2016, brings the start of layoffs. In my first post of the year, one of the stories from 2015 that has secured my interest to keep an eye on in 2016 is the Dell $67 billion dollar merger or acquisition of EMC and there has been some chatter that EMC, VMware and Dell have been struggling to get the merger across the goal line. I have heard of a couple different reasons for the cause of this struggle. One of the reasons I have heard was the extra funding that would be needed to cover the $10 billion or more in capital gains taxes that Dell would need to cover. These taxes were originally going to be covered by a tracking stock. This tracking stock was structured under a very fundamental provision of the U.S. tax code and was designed to represent the holdings of Dell as the parent company.