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Friday, October 07, 2022 12:52:31 PM
Forward triangular mergers can have a big impact on the target company's licenses and contracts because third parties can withhold consent to the assignment of contracts and licenses to the acquirer and seek a price for providing such consent.
Forward triangular mergers have the advantage of protecting the buyer from the target's liabilities.
In the United States, forward triangular mergers are taxed as if the target company sold its assets to the subsidiary and then liquidated
https://www.investopedia.com/terms/f/ftm.asp
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