Better access to capital and fear of potentially disadvantageous tax changes and mandates are fueling a recent increase in restaurant acquisitions. Already in 2013, Bob Evans Farms Inc. has sold its Mimi’s Cafe chain to Le Duff America Inc.; Ignite Restaurant Group Inc. acquired Romano’s Macaroni Grill from Golden Gate Capital; and Landry’s Inc. is trying to acquire Ark Restaurants Corp. “That acceleration was due to a change in tax laws from known to ...

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