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Acquisition by British Telecom of MCI in a Forward Subsidiary Merger Under Section 368(a)(2)(D)

Description: Documents from a 1998 transaction in which DaimlerChrysler, a newly formed German Holding Company, acquired the stock of both Chrysler, a U.S. corporation, and Daimler-Benz, a German corporation, in a transaction intended to qualify as a combination “(B)” reorganization and Section 351 exchange.
Form Type: Other Document Templates, Contracts
Practice Area: Accounting, Corporate & Securities, International Law

Date: May 2012
PLI Item #: 41320
Keywords: "Acquisition by DaimlerChrysler of Chrysler and Daimler-Benz in a Combination "(B)" Reorganization and Section 351 Exchange"; "tax-free cross-border M&A"; "Business Combination Agreement"; "Form F-4"; "merger-of-equals transaction"; reorganization within the meaning of Section 368(a) of the Internal Revenue Code of 1986; Daimler-Benz Merger; Daimler-Benz Exchange Offer; exception to the general rule of Section 367(a)(1) of the Code; “pooling-of-interests” transaction under United Stated generally accepted accounting principles
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