000			01654nab a2200265 c 4500
999			_c147342 _d147342
003			ES-MaIEF
005			20230424140843.0
007			ta
008			230424t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970511 _aTotino, Salvatore J.
245		0	_aAcquiring the equity of an entity taxed as an S corporation? _bconsider an "F Reorg" _c Salvatore J. Totino
500			_aResumen.
520			_aAlthough would-be buyers in middle market M&A transactions continue to face challenges in what generally remains a seller’s market, there are sometimes opportunities to take advantage of an often-overlooked planning method that can offer tax and non-tax benefits for both buyers and sellers. A significant number of target companies in the middle market are organized as S corporations, and a buyer’s strategic use of an “F reorganization” in an M&A transaction involving an S corporation can generate substantial tax benefits for the buyer and, in some cases, more flexibility for the seller. Despite a decidedly non-glamorous name, the “F reorganization” can be a powerful tool in a buyer’s M&A toolkit that should not be ignored.
650		4	_aSOCIEDADES _948454
650		4	_aOPERACIONES SOCIETARIAS _947875
650		4	_aCONCENTRACION _940471
650		4	_aREESTRUCTURACIÓN DE EMPRESAS _959861
650		4	_aIMPUESTOS _947460
650		4	_aPLANIFICACION FISCAL _948026
650		4	_aGASTOS FISCALES _950212
650		4	_aESTADOS UNIDOS _942888
773	0		_9169079 _oOP 235/2023/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 2, Winter 2023, p. 57-60
942			_cART