Tax-Free Reorganization

Description

This AI field captures parties’ intention for a transaction to qualify as a tax-free reorganization for United States federal income tax purposes. This AI field does not capture affirmative or negative covenants relating to such tax-free treatment, or a party’s obligation to provide a legal opinion regarding such tax-free treatment.

Jurisdiction

  • Canada (Alberta, British Columbia, Ontario, and Quebec)
  • United States (California, Delaware, Florida, Maryland, New York, Pennsylvania, and Texas)

Document Types

  • 38% M&A Purchase Agt
  • 31% Equity Related Agt
  • 29% M&A Supplemental Agt
  • 2% Other

Tags

  • M&A Deal Points (Public Target)

Language

  • 100% English