What is an “F-Reorganization”?
![](https://hjlawfirm.com/wp-content/uploads/2023/03/Chalkboard-1024x683.jpg)
An “F-reorganization” is a type of entity reorganization done primarily for tax purposes. It is a type of tax-free change under the IRS Code typically including a change in identity (i.e. name), or form of entity (LLC into a corporation). In order to realize the tax-free advantages, six requirements (set forth in the Treasury Regulations) […]