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Filterthenoise

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Re: Filterthenoise post# 136786

Tuesday, 10/03/2023 7:23:18 PM

Tuesday, October 03, 2023 7:23:18 PM

Post# of 153951
Continuity of ownership interest – At least 50% of the consideration is acquirer stock (although transactions with as little as 40% stock consideration have qualified for tax-free treatment).


'As in a statutory merger, the form of consideration must meet the continuity of interest requirement'
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