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in this video were going to talk about taipei tax-free reorganizations so first were going to talk about the structure of taipei reorganizations and then im going to talk about the rules that are required to qualify for a Taipei reorganization and then were gonna close with an example so first off Taipei could be either a merger or consolidation and technically you could also have a type a reorganization with whats called a forward triangular merger in a reverse triangle were not going to talk about that in this video were just gonna focus on two mergers and consolidations and well 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 theres not going to be any more target all of all the assets and liabilities are going to be consumed and become part of the purchaser and so you will have one entity now with consoli
