Tax-Free Acquisitive Reorganizations: Triangular Reorganizations | Practical Law

Tax-Free Acquisitive Reorganizations: Triangular Reorganizations | Practical Law

A Practice Note providing an overview of tax-free acquisitive reorganizations that are structured as triangular reorganizations. Unlike a direct tax-free acquisitive reorganization, which involves two parties (the target corporation and the acquiring corporation), a triangular reorganization typically involves three parties: the target corporation on the seller side and a parent corporation and a subsidiary (typically wholly owned) on the buyer side.

Tax-Free Acquisitive Reorganizations: Triangular Reorganizations

Practical Law Practice Note w-037-7806 (Approx. 15 pages)

Tax-Free Acquisitive Reorganizations: Triangular Reorganizations

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
A Practice Note providing an overview of tax-free acquisitive reorganizations that are structured as triangular reorganizations. Unlike a direct tax-free acquisitive reorganization, which involves two parties (the target corporation and the acquiring corporation), a triangular reorganization typically involves three parties: the target corporation on the seller side and a parent corporation and a subsidiary (typically wholly owned) on the buyer side.