References in this content to Transferor Company, Transferee Company, Target Company and Transferor Company Shareholders are illustrated by reference to the Basic Restructuring Example in ¶762-010.

Introduction

¶762-050 explained that, at the core of most restructuring arrangements, there generally lies the requirement for a distribution in the form of either:

(1)a direct distribution (commonly a dividend in specie) of non-cash assets of Transferor Company directly to its shareholders; or

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