For corporate restructurings, meeting the § 368 reorganization "Type" requirements is all that needs to be considered when planning the structure of the transaction.

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Meeting the § 368 reorganization "Type" requirements is a critical aspect of planning a corporate restructuring, but it is not the only consideration. Tax implications, regulatory compliance, business objectives, and other legal requirements also play significant roles in structuring the transaction.

For Corporate Restructurings, Meeting the § 368 Reorganization "Type" Requirements