Tax-Free Reorganization (U.S.)


This smart field captures the parties’ intention for the transaction to qualify as a tax-free reorganization for United States federal income tax purposes. It does not capture affirmative or negative covenants relating to such tax-free treatment. It also does not capture a party’s obligation to provide a legal opinion regarding such tax-free treatment. This smart field was trained on arrangement agreements and merger agreements.


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Document Types

  • 98% Business Transaction Agt
  • 2% Other


  • M&A Deal Points (Public Target)


  • 100% English