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Vol 02 chapter 7 2012

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Rock & Water Corporation (R&W) wants to acquire three of its suppliers, BrineCo, AcidCo, and ChemCo, in order to control their production practices and ensure more environmentally friendly processes. BrineCo is a profitable, long-established company. AcidCo has been struggling with fines for not meeting EPA standards. ChemCo is new but inexperienced, resulting in inefficiencies and environmental harm, and has not yet become profitable. R&W seeks advice on how to structure the acquisitions of each supplier.

1 of 66
Chapter 7 Corporations: Reorganizations
The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object]
The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Reorganizations—In General ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Summary of Different Types of Reorganizations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Free Reorganization Consequences, in General (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]
Tax Free Reorganization Consequences, in General (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Free Reorganization Consequences, in General (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 4 Gain On Exchange Of Stock (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 4 Gain On Exchange Of Stock (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
Type A Reorganization ,[object Object],[object Object],[object Object],[object Object]
Type A Reorganization (slide 1 of 2)
Type A Reorganization (slide 2 of 2)
The Big Picture – Example 11 ‘‘Type A’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type A Reorganization Issues (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]
Type A Reorganization Issues (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
Type B Reorganization (Stock-for-Stock Reorganization)
The Big Picture – Example 12 ‘‘Type B’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type B Reorganization Requirements (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]
Type B Reorganization Requirements (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type B Reorganization Requirements (slide 3 of 4) ,[object Object],[object Object],[object Object]
Type B Reorganization Requirements (slide 4 of 4) ,[object Object]
Type C Reorganization (Stock-for-Assets Reorganization)
Type C Reorganization Requirements (slide 1 of 3) ,[object Object],[object Object],[object Object]
Type C Reorganization Requirements (slide 2 of 3) ,[object Object],[object Object],[object Object]
Type C Reorganization Requirements (slide 3 of 3) ,[object Object],[object Object],[object Object]
The Big Picture – Example 14 ‘‘Type C’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Type D Reorganization (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type D Reorganization (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type D Reorganization (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type D Reorganization (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Type D Reorganization Spin-Off (slide 1 of 2)
Type D Reorganization Spin-Off (slide 2 of 2)
Type D Reorganization Split-Off (slide 1 of 2)
Type D Reorganization Split-Off (slide 2 of 2)
Type D Reorganization Split-Up (slide 1 of 2)
Type D Reorganization Split-Up (slide 2 of 2)
The Big Picture – Example 23 ‘‘Type D’’ Split-up (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 23 ‘‘Type D’’ Split-up (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Type E Reorganization (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Type E Reorganization (slide 2 of 2) ,[object Object],[object Object]
The Big Picture – Example 25 ‘‘Type E’’ Reorganization ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Type F Reorganization ,[object Object],[object Object],[object Object],[object Object]
Type G Reorganization ,[object Object],[object Object]
Judicial Doctrines (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Judicial Doctrines (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Carryover of Corporate Tax Attributes (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Carryover of Corporate Tax Attributes (slide 2 of 4) ,[object Object],[object Object]
Carryover of Corporate Tax Attributes (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Carryover of Corporate Tax Attributes (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 33 Net Operating Loss Carryovers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 41 Carryovers Limited By § 382 (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Big Picture – Example 41 Carryovers Limited By § 382 (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Comparison of Reorganization Types (slide 1 of 5)
Comparison of Reorganization Types (slide 2 of 5)
Comparison of Reorganization Types (slide 3 of 5)
Comparison of Reorganization Types (slide 4 of 5)
Comparison of Reorganization Types (slide 5 of 5)
Refocus On The Big Picture (slide 1 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 2 of 6) ,[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 3 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 4 of 6) ,[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 5 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Refocus On The Big Picture (slide 6 of 6) ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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Vol 02 chapter 7 2012