June 2013

This Month in M&A

This Month Features:

  • Final section 336(e) regulations allow certain stock dispositions to be treated as asset dispositions
  • Unidentified trust beneficiaries treated as qualified creditors under section 382(l)(5) (PLR 201322032)
  • IRS grants section 9100 relief for Treas. Reg. sec. 1.1502-13(l)(3) election (PLR 201322001 and PLR 201322002)
  • Third Circuit reverses bankruptcy court decision, rules that QSub status is not debtor’s property interest (Majestic Star Casino LLC v. Barden Dev. Inc.)
  • Outbound F reorganization treated as transfer and indirect disposition of intangible property under section 367(d) (CCA 201321018)
  • Court’s granting of joint motion to dismiss creditor suit constitutes identifiable


This Month in M&A archive