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Non Taxable Transaction Certificates NTTCForms & Publications Taxation and Revenue New MexicoNon Taxable Transaction Cer

Non Taxable Transaction Certificates NTTCForms & Publications Taxation and Revenue New MexicoNon Taxable Transaction Cer

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in this video we're going to talk about type A taxfree reorganizations so first we're going to talk about the structure of type A reorganizations and then I'm going to talk about the rules that are required to qualify for a type A reorganization and then we're going to close with an example so first off type A could be either a merger or a consolidation and technically you could also have a type A reorganization with what's called a forward triangular merger uh in a reverse triangular we're not going to talk about that in this video we're just going to focus on the merg and consolidations and we'll talk about the Triangular types in another video so with a merger what you have is you have the purchasing Corporation when they are acquiring the target the target is merging into and becoming part of the purchaser so there's not going to be any more Target all all the assets and liabilities are going to be consumed and

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