Amarin Corp Plc (AMRN)

[JBWIN]

Based on the BMY acquisition of CELG, the tax treatment is a bit more onerous unless the stock represents 80% of the deal value to the best of my recollection based on changes made in the most recent change in US tax code.

In the BMY-CELG deal, all components, 50 in cash, 1 share of BMY worth 56.41 at closing and 2.30 allocation for the CVR were all taxable. It was not an ideal structure unless shares were in a tax-exempt account, e.g. IRA.