Farah. I believe you are on it here. I'm not certain but I've been researching myself.
People need to remember this is not a reverse merger. SPCL was NEVER a shell. So the standard tax evasion merger triangle of gold gets a little thrown off.
This is a parent-subsidiary merger. Where the sub becomes the survivor. There has to be a transfer of assets out of Solaris to another party to dissolve Solaris.
I just keep reading more and more and finding relevant examples.