| B | M&A Term Definition Note B Reorg a Stock-for-Stock Acquisition treated as a Tax-Free Reorg under Section 368(a)(1)(B) of the US Internal Revenue Code if, among other things, the acquiring corporation exchanges solely its own voting Stock (or voting Stock of its 80 percent Parent) for 80 percent of the combined voting power…
Month: January 2022
Glossary of M&A Jargon and Terminology_A
| A | M&A Term Definition Note A/B Capital Structure see High Vote/Low Vote N1 A/B Structure see High Vote/Low Vote N1 AAA Highest rating assigned by a number of credit rating agencies, indicating the relative security of an issuer of debt. Usually accorded to quasi government and large multinational corporate borrowers. N6 ABI acronym…