A financial holding company may not under this subpart acquire
or control assets, other than debt or equity securities or other ownership interests in a company, unless:
Additionally, if you acquire
a company that has a strength you need (geographic presence, for example) but that is under-performing, move quickly and impose your systems and your people.
52) When new shareholders acquire
some or all of either the distributing or controlled corporation, the transaction no longer looks like a mere restructuring, but rather like a sale of a business.
HSBC Insurance to Acquire
Stake in Hana's Life Insurance
On the same day, immediately following the sale, Churchill proposed to acquire
all of the remaining outstanding shares of Bruce & Company from the taxpayer and other shareholders in exchange for stock.
A corporation wants to acquire
an unrelated target and transfers substantially all of the target's assets into its wholly owned subsidiary.
However, if after the acquisition T's losses create a consolidated NOL (CNOL), the current benefit of the CNOL attributable to T will depend on whether P acquires
T's stock or forms a new company to acquire
Like the existing Rights Agreement, the new Rights Agreement is designed to preserve long-term values and protect stockholders against unfair tactics to acquire
control of the Company.
Example 1: Corporation A has agreed to acquire
D, a disregarded entity, from Corporation T.
287 US 462 (1933), established the principle that, to be a reorganization, the target shareholders must acquire
an interest in an acquiring company that is "definite and material" and represents a substantial part of the transferred property's value.
Taxpayers who acquire
modified accelerated cost recovery system (MACRS) property in a Sec.
The Rights Plan will not prevent a takeover, but should encourage anyone seeking to acquire
the Company to negotiate with the Board of Directors prior to attempting a takeover.