Which of the Following Is Required in Order for a Transaction

Which of the following is required in order for a transaction to be considered a corporate inversion?

A) The former U.S. company and its affiliates do not conduct substantial business in the foreign country of incorporation.
B) Former shareholders of the U.S. corporation own 80% or more of the stock in the foreign corporation by reason of their U.S. stock ownership.
C) A foreign corporation acquires substantially all of the assets of a U.S. corporation.
D) All of the above are required.