reverse triangular merger การใช้

• On January 7, 2000, a reverse triangular merger agreement was signed by both DataSage and Vignette.
• Utilicorp's revised proposal also makes use of a complex structure called a reverse triangular merger that effectively circumvents the need for the approval of two-thirds of Kansas City Power's shareholders.
• In a " forward triangular merger ", the buyer causes the target company to merge into the subsidiary; a " reverse triangular merger " is similar except that the subsidiary merges into the target company.
• Under the U . S . Internal Revenue Code, a forward triangular merger is taxed as if the target company sold its assets to the shell company and then liquidated, whereas a reverse triangular merger is taxed as if the target company's shareholders sold their stock in the target company to the buyer.