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.
- 98% Business Transaction Agt
- 2% Other
- M&A Deal Points (Public Target)
- 100% English