• How an “F” Reorganization Can Help Your Business
  • September 22, 2017 | Author: Nayoung Kim Pearlman
  • Law Firm: Norris McLaughlin & Marcus, P.A. - Bridgewater Office
  • An “F” reorganization is a type of tax free reorganization under Internal Revenue Code Section 368(a)(1)(F), which includes a mere change in identity or form of one corporation. F reorganizations are typically used to effectuate a tax free shift of a single operating company. They are frequently used as part of a pre-sale strategy or for changing certain undesired attributes of an operating company. Examples of such changes include a name change, a reincorporation of a corporation in the same or a different state, or a change in the form of business organization.