Qualified Reorganizations
- Type
D device reorganizations IRC Section 355 and 368(a)(1)(D)
- Type
A statutory mergers and consolidations IRC Section
368(a)(1)(A)
- Type B stock-for-stock exchanges
IRC Section 368 (a)(1)(B)
- Type C stock-for-assets
exchanges IRC Section 368(a)(1)(C)
- C-corporation
bail-outs
- Partnership and Limited Liability Company
reorganizations
- Controlled corporation tax-free
transfers IRC Section 351
- S-corporation bail-outs
- Stock Redemptions IRC Section 302
Structuring Initial Businesses
- S-corporations
- C-corporations
- Limited Liability
Companies
- General and Limited Partnerships
- Flexibility
in Structures
- Utilizing Benefits of multi-entity
organization
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