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‘Mere Change’: No One Knows What It Means, but It’s Provocative


A pre-transaction F reorganization is an extremely valuable tool when an S corporation seeks to undergo a sale transaction. While an F reorganization encompasses only the simplest and least significant of corporate changes, numerous questions and issues arise when an S corporation is involved. 

Partner Matthew Wochok addressed numerous issues that may arise when attempting to execute an F reorganization involving an S corporation, as well as the importance of following all intended reorganization steps in the correct manner.

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