Two-step stock acquisitions and reverse subsidiary mergers
Article Abstract:
The authors outline federal income tax issues related to the qualification of a two-step stock acquisition that includes a reverse subsidiary merger as a tax-free reorganization. Topics include reorganisation requirements and the basic fact patterns in which two-step reverse merger issues arise.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
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Beware of AMT on incentive stock options
Article Abstract:
The author discusses the impact of the alternative minimum tax adjustment on the regular income tax deferral of incentive stock options used in executive compensation. Topics include AMT reform, nonqualified stock options, and tax consequences to the employee and the employer.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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New safe harbor promotes reverse exchanges
Article Abstract:
The author discusses tax regulation requirements for safe harbors created by reverse like-kind exchanges.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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