Month: November 2023

| D | M&A Term Definition Note D Reorg a Tax-Free Reorg under Section 368(a)(1)(D) of the US Internal Revenue Code wherein a Target corporation transfers assets to an acquiring corporation if 50 percent of the combined voting power and value of the Stock of the acquiring corporation is owned by the transferor corporation and/or…

| C | M&A Term Definition Note C Corporation refers to the default tax treatment of a corporation as an entity separate from its owner and taxed on its own income. Such entities include those organized as a federal or state law corporation, an association, or other business entity that is taxable as a corporation…