Types Of Reorganization Of A Company Essay

Although most companies use the transformation process it is natural to see that they use it to provide different things to satisfy their customer needs. For example the AA will provide a

Section 1.368-2(c) of the Income Tax Regulations provides: In order to qualify as a "reorganization" under section 368(a)(1)(B), the acquisition by the acquiring corporation of stock of another corporation must be in exchange solely for all or a part of the voting stock

Is corporate reorganization an available option? If so, how should it be structured? What issues would be associated with this alternative?

The corporate reorganization should be structured as a divisive “D” reorganization and the restructuring process should conform to section 355 of the tax law in order to minimize the tax consequences of the reorganization.

Under section 368 of the Internal Revenue Code, a Type A reorganization is defined as a statutory merger or consolidation. The Type A reorganization is one of the more popular ways

6. Organization development consultant David Nadler was interested in developing a model of how large companies cope with restructuring in a competitive business environment. With a team of consultants, he followed the restructuring process of Xerox Corporation for two years. He interviewed the CEO and the top managers at Xerox. He observed the behavior and analyzed the speeches of the CEO and the top managers. Nadler and his team collated and interpreted the information they had collected, and wrote up a detailed account of Xerox’ restructuring process,

Reorganizations, while not generally taxable at the entity level, are not completely tax-free to the selling shareholders. A reorganization is immediately taxable to the target’s shareholders to the extent they receive non-qualifying consideration, or “boot”. Also, tax on acquirer stock received by target shareholders as consideration is deferred rather than avoided altogether.

A survey is a method of gathering information from a number of individuals within an organization, to learn something about the larger population from which the data was collected. The information collected from surveys comes in many forms, and serve a variety of purposes. Some surveys focus on opinions and attitudes, whereas others are more concerned with the collection of factual information. However, many surveys do share certain characteristics; all are used to solicit employee feedback. There are seven common categories

The merger is a qualifying reorganization. It is a forward triangular merger, §368(a)(2)(D), because the parent (ODI) created a subsidiary (Atlantic) with the contribution of its stock (the ODI Nonvoting Preferred Stock), and then the target (CPI) merges into the subsidiary (Atlantic). CPI’s shareholders will receive the nonvoting preferred stock of ODI, and CPI will disappear. The requirements necessary under §368(a)(2)(D) is that the subsidiary acquires substantially all of the target’s assets, which will be 90% of net and 70% of gross. This does occur because Atlantic acquires all of CPI’s assets and liabilities. Typically, stripping off a target’s assets are prohibited, but in this case the subsidiary is acquiring the cash received from the sale of the tools division. Another requirement is that the target’s shareholders only receive stock of the parent and not the subsidiary, and in this case, the stock transferred to CPI’s shareholders are all ODI’s stock. Another requirement is that the target is merged into the subsidiary, which does occur; CPI merges into Atlantic and Atlantic survives. The final requirements are the judicial authority requirements. There is a continuity of shareholder’s interest test, just like required in a type “A” merger. Even though not all three shareholders of CPI receive shares of ODI, Harry’s and Teresa’s ownership is greater than 50% of CPI. Harry owns 60% (300/500) of CPI and Teresa owns 22% (110/500) of CPI. It also meets the

After reviewing and researching the literature with respect to organizational changes, I have come to the conclusion that organizations have always changed. When everything in the world is changing, organization cannot remain islands. They must change to face new challenges. Bolman and Deal (2008) claim organizations have changed about as much as in past few decades as in the preceding century. Bolman and Deal (2008) claim means that the change organizations have experienced in the last decade are almost similar to those they experience in at the end of the twentieth century.

Many companies emphasize a culture of continuous improvement. While never being satisfied with the status quo can drive

With the current economic trends, and the diverse financial status of many businesses and individuals, the reorganization, downsizing and at times disposal of companies is a common trend. In order for you to get the value for your business, Pat Marsh offers a flexible service and an end-to-end service that will save you the costs of having to go across several organizations for valuation, liquidation process and auctioning.

A need for growth in any organization to stay a viable entity must occur. Organizational change is inevitable. Just like anything in life, markets and cultures change which require constant attention and preparation. In order to be successful in any market, an organization has to be able transform itself to the needs for the market. CrysTel is no stranger to change. CrysTel is a telecommunication company with over 2500 employees and a gross income of approximately $200 million a year. Products included in there list of services include data cables, wireless solutions, and network development. The product profile is data cables, wireless solutions and network development. Because of the nature of

Since understanding the phenomena may depend on choosing the right case, two criteria were used in selecting the case (Yin, 2003). The first criteria for site selection was that the company has been implemented organizational restructuring.

The purpose of this report was to examine organization restructuring. Research for the report included literature based on organizational restructuring and the various processes involved in restructuring. The major findings indicate that the two methods commonly used for organizational restructuring to be downsizing and reengineering of business processes(Cummings & Worley, 2008). Downsizing assist the company to reduce its workforce, and this saves cost in terms of payroll reduction. Reengineering allows a company to change and adapt to the way it