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Related to Corporate Reorganization: Corporate restructuring


The process of carrying out, through agreements and legal proceedings, a business plan for winding up the affairs of, or foreclosing a mortgage upon, the property of a corporation that has become insolvent.

Reorganization is ordinarily accomplished by way of a Judicial Sale of the property of the corporation. The purchasers then often form a new corporation to which substantially all assets of the old are transferred.




n. the implementation of a business plan to restructure a corporation, which may include transfers of stock between shareholders of two corporations in a merger. In bankruptcy, a corporation in deep financial trouble may be given time to reorganize while protected from creditors by the bankruptcy court. The theory is that if the business is able to get on its feet the creditors will eventually collect. (See: corporation, merger, bankruptcy)


noun alteration, amelioration, betterment, change, conversion, improvement, melioration, overhauling, readjustment, rearrangement, rebuilding, reconstitution, reconstruction, rectification, reformation, rehabilitation, remaking, remodeling, restoration, restructuring, revising, revision, transformation
Associated concepts: bankruptcy, corporate reorganization
See also: development, progress, reclassification, reconversion, rehabilitation, repair, replacement
References in periodicals archive ?
In El Paso, of three different proposals for corporate reorganization, the taxpayer was able to adopt the last one; therefore, the other two were not deemed to be abandoned.
In order to unlock shareholder value, the Reports recommend that the Company carry out a corporate reorganization to crystallize and separate each major asset group into its own clearly focused public company.
NYSE:GBL) today announced the initial public offering of common shares of The Gabelli Global Deal Fund, a new closed-end fund which will seek to achieve its investment objective by investing primarily in announced merger and acquisition transactions and, to a lesser extent, in corporate reorganizations involving stubs, spin-offs and liquidations.
368, issued in September 2005, provide taxpayers flexibility in satisfying the continuity of interest (COI) requirement for certain corporate reorganizations.
Participants heard an update on interest deductibility from Paul Lynch, Director of CCRA's Financial Industries Division; a discussion of tax-deferred reorganization with Mark Symes, Manager of CCRA's Corporate Reorganizations Section; and practical issues and solutions in transfer pricing by Mara Praulins, Director of CCRA's International Tax Operations Division.
McLaughlin concentrates his practice in the federal taxation of international mergers, acquisitions, and corporate reorganizations, as well as all aspects of international tax planning.
The company moved to Tyler, Texas in 1997 and continues to produce conferences to bring together professionals involved in the Distressed Investing Market, Corporate Reorganizations, Healthcare M&A, Physician Ventures, and Oil & Gas industries.
he IRS has issued important final regulations that provide guidance on the satisfaction of the continuity of interest (COI) and continuity of business enterprise (COBE) requirements for corporate reorganizations.
23, 1998, the IRS issued final regulations on the satisfaction of the continuity-of-shareholder-interest (COSI) and continuity-of-business-enterprise (COBE) requirements for corporate reorganizations.
The office's core practices include: general corporate transactions including mergers & acquisitions, private equity transactions, corporate restructurings and joint ventures; commercial law including competition law matters, distribution and licensing; labor law, with a particular emphasis on large corporate reorganizations and litigation; tax including international taxation of companies and individuals, tax structuring of corporate transactions and investment funds, and personal tax planning; and commercial litigation including appearances before various French courts and international arbitration tribunals and acting as "instructing solicitor" in cases before courts and jurisdictions in which the firm is not admitted.
Since the Supreme Court's decision, there has been considerable concern that IRS personnel would interpret INDOPCO as requiring the capitalization of expenditures unrelated to corporate reorganizations that have customarily been regarded by taxpayers as currently deductible.
These transactions, in the fields of corporate finance, municipal finance, mergers & acquisitions, corporate reorganizations, and venture capital total several billion dollars in aggregate value.

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