Classification of Accepted Patterns of Reorganization
The seven acceptable patterns of reorganization may be classified into three categories:
Acquisitive, Divisive, Re-capitalizing.
Type "A," "B", "C," and acquisitive D, in which one Corporation acquires another
corporation's stock, assets, or some combination of both.
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