Transcription of Basic Tax Issues in Acquisition Transactions
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Basic Tax Issues in Acquisition Transactions
879 Basic Tax Issues in Acquisition Transactions Michael L. Schler1 Table of Contents I. INTRODUCTION .. 880 II. TAXABLE OR TAX-FREE TRANSACTION? .. 882 A. Is a Tax-Free Reorganization Possible? .. 882 B. Is a Tax-Free Reorganization Desirable? .. 883 III. TAXABLE Transactions .. 886 A. Transaction Treated as Stock Acquisition for Tax Purposes .. 887 B. Transaction Treated as Asset Acquisition for Tax Purposes .. 887 C. Comparison of Taxable Stock and Asset Acquisition .. 888 1. Target a Stand-Alone C Corporation .. 888 2. Target an S Corporation .. 889 3. Target an 80% Subsidiary .. 890 D. Forms of Taxable Stock Purchase for Tax Purposes .. 891 1. Straight Purchase of All Stock .. 891 2. Reverse Merger .. 892 3. Stock Purchase Followed by Merger .. 892 E. Forms of Taxable Asset Purchase for Tax Purposes .. 893 1. Straight Purchase of All Assets .. 893 2. Forward Merger .. 893 3. Dropdown of Assets to LLC and Sale of LLC Interests.
2012] BASIC TAX ISSUES IN ACQUISITION TRANSACTIONS 883 On the other hand, a tax-free reorganization is possible if Target is a limited liability company (LLC) …
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