Partner Dave Strong will be giving an encore presentation of this webinar, which was first given in March 2025, with live Q&A.
This presentation will discuss the strategic use of F reorganizations in M&A transactions, explore the tax and legal compliance benefits involved with F reorganizations, summarize the steps necessary to implement a pre-transaction reorganization, and provide advice for avoiding common pitfalls with these types of transactions.
The panel will cover these and other critical issues, including:
- Practical uses of F reorganizations for S corporation issues
- F reorganizations compared to elections under Section 338(h)(10) and 336(e) to treat stock purchases as asset purchases
- Structuring an F reorganization to ensure an S election remains intact and the business retains its EIN
- Meeting the six requirements under the Treasury regulations for F reorganizations
- Examples detailing common F reorganization scenarios
