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in this video we're going to talk about taipei tax-free reorganizations so first we're going to talk about the structure of taipei reorganizations and then i'm going to talk about the rules that are required to qualify for a Taipei reorganization and then we're 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 what's called a forward triangular merger in a reverse triangle we're not going to talk about that in this video we're just gonna focus on two mergers and consolidations and we'll 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 there's 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 consol...