This technical note outlines the general judicial requirements an acquisition must meet to qualify as a tax-deferred reorganization. The variation in the specific requirements that must be met to qualify for different types of tax-deferred ("A," Forward Triangular "A," Reverse Triangular "A," "B," and "C") reorganizations are addressed. Finally, the specific tax consequences to the target's shareholders and acquirer are outlined, and a numerical example illustrates the calculation of the after-tax proceeds to the target's shareholders and the after-tax cost to the acquirer.

【書誌情報】

ページ数：15ページ

サイズ：A4

商品番号：HBSP-UV7773

発行日：2019/6/20

登録日：2019/9/4