GROCO
GROCO.COM ®    Services    Company    Reading Room    Financial Calculators    Tax Tools    Media    Careers    Search
Skip Navigation Links

Services

Tax Planning
Accounting
Consulting
Technology
Business Valuations
International Tax

Company

About Us
History
Mission Statement
People
Clientele
Testimonials
Upcoming Events
Recognitions
Fremont Office
Palo Alto Office
San Francisco Office
Contact Us

Reading Room

Business Leadership
Estate Planning
Investment
Real Estate
Taxation
Valuations
Humor
Online Resources

Tax Tools

Tax Rate Guide
Tax Forms
Tax Due Dates
Tax Notebook
Record Retention
Glossary of Terms
State Links
Calculators
___Debt
___Tax
___Financial
Client Portal

Media
In the News
American Dreams
Newsletter
Press Releases
Bookstore
Videos
Hall of Laughter

Careers

Mergers Acquisitions Internships
Submit Your Resume

Classification of Accepted Patterns of Reorganization

The seven acceptable patterns of reorganization may be classified into three categories: Acquisitive, Divisive, Re-capitalizing.

  • Acquisitive reorganizations

    Type "A," "B", "C," and acquisitive D, in which one Corporation acquires another corporation's stock, assets, or some combination of both.

  • Divisive reorganization

    Type D involves the division of one corporation into two or more corporations, and the original corporation may or may not exist afterwards.

  • Re-capitalization and re-construction

    "E"- A single corporation reconfigures its capital structure (e.g., issues stock to its shareholders in exchange for their bonds).
    "F,"- A corporation merely changes its name or place of incorporation, or makes some other alteration in its form.
    "G"- Liquidation through bankruptcy.

Proceed to Details of Patterns of Reorganization

Contact Us
39159 Paseo Padre
Pkwy, Suite 315
Fremont, CA 94538
510.797.8661
510.797.1791 (Fax)
Newsletter Signup!

For weekly tax and wealth building tips!
Email:

Recognitions
Find out what the experts are saying about our firm.
In The News
Get the scoop on what's new at GROCO.
Careers
You'll love it here!
Video
Protecting your family's welfare is a sacred trust.
Brochure
Discover why many successful high networth individuals put their trust in GROCO®.
Loading
Follow Us
Facebook Twitter Linked In You Tube Tax Ninja Tax Ninja
 
Copyright © 1997 - 2012. All rights reserved.
Toll-Free: 1-877-CPA-2006
Tel: 510-797-8661
Fax: 510-797-1791


Fremont n Palo Alto n San Francisco
GROCO.COM ® n Site Map n Terms of Use n Privacy Policy n Become a Link Partner n Employee Login