Type B Tax Free Reorganization (U.S. Corporate Tax)

Описание: This video discusses the format of a Type B tax-free reorganization, which allows one corporation to acquire another corporation without incurring any tax at the corporate or shareholder level. To qualify for a Type B tax-free reorganization, 100% of the consideration given to the target corporation must be voting stock of the purchasing corporation. The purchasing corporation does not acquire the liabilities of the target if the target continues to operate as a subsidiary, and the target retains its tax attributes. The video also discusses "old and cold" stock and creeping acquisitions which may affect whether the acquisition qualifies as a Type B reorganization.—
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