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.

Interpretation and construction, Mergers, acquisitions and divestments, Subsidiary corporations, Subsidiaries, Stock-exchange, Stock exchanges, Securities law

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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.

Compensation and benefits, Stock options, Executives, Executive compensation, Minimum tax

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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.

Like-kind exchanges, Safe harbor (Taxation)

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