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Accounting Aspects of Acquisitions and Mergers
Recent Accounting Developments and Trends in
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338 election acquisition of T's affiliated group aggregate allocation amended amount apply boot built-in gain capital gain carryback carryover basis cash common stock consolidated group consolidated return continuity corporation debentures debt instrument deduction deemed deferred discussed distribution dividend entity equity escrow ESOP excess exchange golden parachute greenmail GU Repeal holder installment method investment issued issuer leveraged buyout liability liquidation Mgmt million Newco stock notes offset option ordinary income ownership change P-SCo parachute payment partnership period preferred stock prior private letter ruling purchase of T's purchase price purchases T's stock purposes pursuant qualify recognize gain redemption regulations reorganization Reverse Subsidiary Merger rules SCo's securities sells shareholders receive shares SRLY stock purchase substantially T-SCo T's business T's NOL T's shareholders tax-free taxpayer Temp tender offer tion transfer transferor treated treatment voting stock