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11/24/09 2:39 AM

#122012 RE: JohnnyWinter #122011

http://www.allbusiness.com/glossaries/g-type-reorganization/4946404-1.html

G-Type Reorganization

a transfer by a corporation in bankruptcy of all or part of its assets to another corporation, but only if stocks or securities of the transferee corporation are distributed to the shareholders tax free or partially tax free.