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January/February 2023

F Reorganizations in Acquisitions: Uses, Mechanics, and Nuances

By Peter Schoemann, Chip Gray

Corporate Taxation

Orlando partner Peter Schoemann and senior associate Chip Gray recently published an article in Corporate Taxation magazine, a Thomson Reuters publication, about the use of F reorganizations in structuring mergers and acquisitions.

"This article (1) describes situations in which an F reorganization is the preferred method to obtain asset sale treatment in an equity sale, (2) describes the steps traditionally taken to accomplish an F reorganization, and (3) describes traps and other nuances to consider when implementing an F reorganization," wrote Schoemann and Gray.