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in this video were gonna talk about a specific type of type a tax-free reorganization and that is the forward triangular merger so lets say that youre the director of a corporation called amazing animals and lets say that you you have a retirement home for animals and you decide that you want to acquire another firm called turtles and things which is a retirement home just for turtles and so you want to acquire this company so you are the purchasing corporation youre the purchaser and turtles and things is going to be the target now if we were just to do a regular type a merger you could just have where turtles and things just merges directly into amazing animals but one of the things is that youre going to get all the liabilities of turtles and things and maybe they have some environmental liabilities or something like that some contingent liabilities that youre not aware of you dont want any part of that and so now theres this new option this forward triangular merger and wh
