Tax-Free Acquisitive Reorganizations: Type A | Practical Law
A Practice Note providing an overview of tax-free Type A acquisitive reorganizations. A Type A reorganization a merger or consolidation that is effected under state or foreign statutes. A Type A reorganization can be structured either as a direct reorganization which generally involves two parties (the target corporation and the acquiring corporation) or as a triangular reorganization which generally involves three parties (the target corporation on the seller side and a parent corporation and a subsidiary on the buyer side).