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Freeman Law

Mere Change?—“F” Reorganization Qualifies in Spite of Change in Plan

Freeman Law on

Former British Prime Minister Winston Churchill once said, “Plans are of little importance, but planning is essential.” Perhaps that quote is a tad strong to apply generally to corporate reorganizations under Section 368 of...more

Lowndes

Beware Transferee Liability

Lowndes on

One of the great features of corporations is that liability in the corporation generally does not extend to its shareholders, including tax liability. Like any rule, though, there is almost always an exception. In this...more

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