Corporate restructurings, reorganizations, and buyouts:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Wiley
1991
|
| Schriftenreihe: | Business practice library
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung |
| ISBN: | 0471527238 |
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| 245 | 1 | 0 | |a Corporate restructurings, reorganizations, and buyouts |c Joseph W. Bartlett |
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| 650 | 4 | |a Corporate reorganizations |z United States | |
| 650 | 4 | |a Leveraged buyouts |x Law and legislation |z United States | |
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Datensatz im Suchindex
| _version_ | 1804120651979554816 |
|---|---|
| adam_text | Contents
Summary
1 Introduction 1
2 Structuring the Transaction 7
3 Lenders Issues 17
4 Tax Issues 87
5 Selected Accounting Issues 193
6 Various Categories of Securities 207
7 Securities Regulation Issues 218
8 State Corporate Law Issues 254
9 Steps in the Process 284
10 ERISA Issues (Including Leveraged ESOPs) 293
11 Customary Agreements 317
12 Executive Compensation and Incentives 344
13 Restructuring Troubled Companies 365
TABLES
Table of References 382
ix
Contents Summary x
Table of Cases 435
Table of Statutes and Regulations 466
Index 495
Contents
1 Introduction 1
§1.1 Some Remarks on Nomenclature 2
§1.2 Special Features of LBO—Type
Restructurings 3
(a) Transitions 3
(b) Conglomerate/Deconglomerate 4
(c) Management Enhancement— The Pilot
Crashes Before I Do 4
(d) Bypass the Unsecureds 5
(e) Value Added Investing 5
2 Structuring the Transaction 7
§2.1 General 7
§2.2 Taxable versus Tax Postponed 8
§2.3 Asset versus Stock Purchase 9
§2.4 Mergers (Taxable and Tax Postponed) 11
§2.5 Recapitalizations 12
§2.6 Joint Ventures 14
§2.7 What Drives Structure? 15
3 Lenders Issues 17
§3.1 Introduction 17
§3.2 Fraudulent Conveyance 18
(a) Conveyance Act 19
(b) Transfer Act 20
Contents xii
(c) Section 548 of the Bankruptcy Code 21
(d) Intentional Fraudulent Conveyances 21
(e) Constructive Fraud 22
(f) Fraudulent Conveyance Concepts as
Applied to LBOs 23
(i) The Reasonably Foreseeable
Concept 25
(ii) The What Else Could the Statute
Mean? Concept 25
(iii) The All One Transaction or
Form over Substance
Concept 26
(iv) The Ninth Circuit View 27
(g) Principal Elements of Fraudulent
Conveyance Analysis 28
(i) Fair Consideration and
Reasonably Equivalent
Value 28
(ii) Solvency 30
(iii) Savings Clause Based on Good
Faith 33
(h) Choice of Law: Statute of
Limitations 34
(i) Remedies 34
(j) Subsequent Creditors 35
(k) Gleneagles Litigation 36
(1) Prophylactic Measures 38
§3.3 Preferences 42
§3.4 Equitable Subordination 44
§3.5 Usury 47
§3.6 Substantive Consolidation 48
§3.7 Guarantees 50
(a) Upstream, Downstream, and Cross
stream Guaranties 52
(b) Insider Guarantees 54
§3.8 Loan Agreements 55
(a) General 55
(i) Affirmative and Negative
Covenants 56
(ii) Intercreditor Agreements 56
(b) Timely Payment 57
(c) Prepayment Provisions 57
(d) Negative Pledge 59
(e) Reports 60
§3.9 Event Risks (Herein of the Implied Duty of
Good Faith and Fair Dealing ) 60
xiii Contents
§3.10 Lender Liability 62
(a) General 62
(b) Lender Liability Under CERCLA et
al. 69
(c) Epilogue 71
§3.11 Trust Indenture Act 72
§3.12 Subordination 73
§3.13 Events of Default 76
§3.14 Bulk Sales 78
§3.15 Margin Rules 81
§3.16 Regulation of Highly Leveraged
Transactions 83
§3.17 Capitalized Leases 83
(a) UCC Issues 84
4 Selected Tax Issues 87
§4.1 Introduction 87
§4.2 Subchapter C: An Overview 89
(a) Part I: Distributions by Corporations 90
(i) Effect on Recipients 90
(ii) Effect on the Distributing
Corporation 92
(iii) Definitions and Miscellaneous 94
(b) Part II: Corporate Liquidations 94
(i) Effects on Recipients 94
(ii) Effects on Distributing
Corporation 95
(iii) Collapsible Corporations 96
(iv) Definition and Special Rule 96
(c) Part III: Corporate Organizations and
Reorganizations 96
(i) Corporate Organizations 96
(ii) Effects on Shareholders and
Security Holders 97
(iii) Effects on Corporations 100
(iv) Special Rule; Definitions 101
(d) Part IV: Insolvency Reorganizations 101
(e) Part V: Carryovers 101
(f) Part VI: Stock or Indebtedness 102
§4.3(a) The Section 368(a) Reorganizations 102
(i) Introduction 102
(ii) A Type Reorganizations 104
Contents xiv
(iii) B Type Reorganizations 107
(iv) C Type Reorganizations 110
(v) Summary Comparison of A, B, and
C Reorganizations 112
(vi) D , E , F and G Type
Reorganizations 113
(vii) Certain Issues Peculiar to
Triangular Mergers 113
(viii) General Discussion of the
Continuity Overlays 114
(b) Section 355 Reorganizations: Spin offs,
Split offs, and Split Ups 116
(i) Introduction 116
(ii) Statutory Requirements 117
(iii) Active Conduct of a Trade or
Business 119
(iv) Device 121
(v) Nonstatutory Requirements 123
(1) Continuity of Business
Enterprise 123
(2) Continuity of Interest 123
(3) Business Purpose 125
(c) Curtailed Utility in LBOs 127
(d) Section 351 as a Surrogate for
Section 368 127
(i) Section 351 in General 127
(ii) The Receptacle or Mixing
Bowl Concept 129
(iii) National Starch/Unilever 130
§4.4 Recapitalizations 131
§4.5 Taxable Reorganizations 132
(a) Taxable Stock Purchase 132
(b) Taxable Asset Purchase 133
(i) Pre 1987 Law 133
(ii) Repeal of General Utilities 135
(iii) Attempts to Step Up Basis and
Yet Avoid Double Tax 136
(1) Use of S Corporations 136
(A) Proposed S Corporation
Regulations on One
Class of Stock 142
(2) Newco as a Partnership 144
(3) Disguised Sales 147
(4) Installment Sales: The
Antipledge Rules 149
(5) Era of Mirrors 150
xv Contents
(6) Section 338(h)(10)
Election 153
(7) Subsidiary Tracking
Stock 154
(8) Retention of the Target as an
Investment Company 155
§4.6 Allocation of Purchase Price 155
§4.7 Affiliated Groups 158
§4.8 Net Operating Losses (NOLs) 161
(a) Transactions Under Review 161
(b) Carry Overs Under Section 381 162
(c) NOL Limitation Under Section 382: The
Law Prior to the 1986 Amendments 162
(d) New Section 382 Limitations 163
(i) Ownership Change 164
(ii) Options 165
(iii) Value of the Loss
Corporation 167
(iv) Loss Corporation as the Host 167
(v) Built in Gains and Losses:
Section 384 168
(vi) Judicial Limitations 169
(vii) Special Bankruptcy Rules 170
(e) Additional NOL Limitations 170
(i) CERTs 170
(ii) Section 269 172
(iii) SRLY and CRCO Rules 173
(f) Alternative Minimum Tax Effects of
NOLs 174
(g) Prechange Transactions 174
§4.9 Debt versus Equity 175
(a) Significance of the Distinction 175
(b) Some History 177
(c) Code Provisions 177
(d) Section 279 181
§4.10 Original Issue Discount 182
(a) In General 182
(b) OID and Preferred Stock 184
§4.11 Disallowing Interest Under the 1989 Revenue
Act 185
(a) High Yield Discount Obligations 185
(b) Interest Paid to Related, Tax Exempt
Entities 186
§4.12 Deduction of Reorganization Expenses 187
§4.13 Debt Discharge and COD Income 187
§4.14 Debt for Stock SwaDS 192
Contents xvi
5 Selected Accounting Issues 193
§5.1 Effects of Control Changes on Income
Statements and Balance Sheets 194
(a) Gain Recognition 194
(b) Asset Write Up 195
(c) Revaluation Due to Push Down
Accounting 196
§5.2 Equity Method of Accounting 196
§5.3 Consolidated Statements 197
§5.4 Hidden Values 198
(a) LIFO Inventory 198
(b) Other Undervalued Assets 199
§5.5 Accounting for Joint Ventures 200
§5.6 Purchase versus Pooling: Selected Issues 200
(a) Pooling 200
(b) Purchase 205
§5.7 Debt Restructuring 206
6 Various Categories of Securities 207
§6.1 General 207
§6.2 Debt 209
(a) Convertible Debt 209
(i) Securities Law Aspects 209
(ii) Other Features 209
(b) Debt with Warrants Attached 210
(c) Contingent Interest and Reset Debt 210
(d) Zero Coupon Debt 211
§6.3 Preferred Stock 212
(a) Preferred Stock Redeemable at the
Option of the Holder 213
(b) Unreasonable Redemption Premiums and
Conversion Privileges Under I.R.C.
Section 305 215
(c) Exchangeable Preferred 216
§6.4 Payment In Kind Securities 217
7 Securities Regulation Issues 218
§7.1 General 218
§7.2 What Is a Security ? 219
§7.3 Private Placements 222
(a) History: Section 4(2) of the 33 Act 222
xvii Contents
(b) Regulation D 225
(i) General Solicitation and
Advertising 227
(ii) Recent Amendments to Regulation
D: The Substantial Compliance
Defense 230
§7.4 Regulation of Secondary Transactions:
Rule 144 231
(a) Public Information 233
(b) Holding Period 234
(c) Dribbling Out 235
(d) Volume 235
(e) Manner of Sale 236
(f) Rule 144A 236
§7.5 Going Private : Rule 13(e)(3) 243
§7.6 Disclosure of Pending Negotiations 245
(a) Disclosure Mandated by Rule 247
(b) Duty to Disclose When an Insider
Trades 249
(c) Duty to Correct 249
(d) Duty to Update 249
8 State Corporate Law Issues 254
§8.1 Mechanics of Restructuring Under State
General Corporation Laws 254
(a) Statutory Formalities 254
(b) Extraordinary Dividends and Stock
Redemptions 255
(c) Short Form Mergers 256
(d) Appraisal Rights 257
(e) Sale of Substantially All the
Assets 258
§8.2 Equitable Constraints 259
(a) Entire Fairness Standard 260
(b) The Revlon Rule; Duty to Auction 261
(c) Alternatives to Auctions 262
(d) Fairness Opinions 264
(e) The Special Committee of Disinterested
Directors 265
(f) Hidden Conflicts 268
(g) Majority of the Minority 268
(h) Creditors as Members of the Oppressed
Minority 269
Contents xviii
(i) Fiduciary Duty to Minority Shareholders
as Quasi Partners 269
(j) Directors Duty of Care to the
Minority 270
§8.3 Successor Liabilities 272
(a) Product Liability 274
(b) Labor Claims 278
(i) Successorship Doctrine 278
(c) Other Federal Statutes 280
(i) Environmental Protection
Statutes 281
§8.4 State Laws Designed to Regulate LBOs 282
9 Steps in the Process 284
§9.1 General 284
§9.2 Confidentiality Agreements 284
§9.3 Term Sheets and Agreements in
Principle 285
§9.4 Commitment and Highly Confident
Letters 287
§9.5 Lock Up Options, No Shop Clauses, and
Topping Fees 288
§9.6 Williams Act 290
(a) Section 13(d): The Five Percent
Rule 290
§9.7 Hart Scott Rodino 292
10 ERISA Issues (Including Leveraged ESOPs) 293
§10.1 Treatment of Employee Benefit Plans
Generally 293
§10.2 Target s Plan 295
§10.3 Issues Affecting Newco, the Host, et al. 298
§10.4 Individual Employment Contracts as an
ERISA Plan 299
§10.5 Leveraged ESOPs 300
(a) Qualification as an ESOP: Summary of
the Rules 303
(i) Voting 304
(ii) Employer Contributions 305
(b) Roll Over Provisions 305
(c) Loan Terms and Lender s Exclusion 307
(d) Prohibited Transactions 308
(i) The So Called Scott Fetzer
Problem 310
(e) Accounting for ESOP Loans 313
xix Contents
(f) The Put Option 314
(g) Independent Fiduciary 315
11 Customary Agreements 317
§11.1 General 317
§11.2 Stock Purchase Agreement 318
(a) Representations and Warranties 318
(b) Buyer s Representations 321
(c) Specific Seller Representations 322
(i) Representations Concerning
Taxes 322
(1) The Hidden Assumption
Problem 322
(2) Special Tax
Representations 323
(ii) Inventory, Accounts Receivable,
and Other Financial Statement
Entries 323
(iii) Employer/Employee Matters 324
(iv) Retirement and Health
Benefits 325
(v) Material Adverse Change 325
(vi) Environmental
Representations 326
(vii) Representations and Warranties in
an MBO 327
(viii) Some Notes on Damages 327
(d) Opinion of Counsel 328
(e) Provision for Earn Outs and Other
Contingent Payments 329
(f) Registration Rights 331
(g) Antidilution Provisions 336
(i) Play or Pay 337
(h) Miscellaneous Provisions 338
§11.3 Agreement Among Shareholders 339
(a) Board Seats 339
(b) Take Me Along Provisions 340
(c) Compulsory Sale of Newco 341
(d) Restrictions on Transfer: First Option and
First Refusal Options 342
12 Executive Compensation and Incentives 344
§12.1 General 344
§122 Options 346
(a) Option Mechanics 346
Contents xx
(b) Incentive Stock Options (ISOs) 347
(c) Nonqualified Stock Options (NSOs) 349
(d) Deep Discount NSOs 350
(e) ISOs versus NSOs 350
(f) Stock Appreciation Rights (SARS) 353
§12.3 Restricted Stock and Section 83 354
§12.4 Minimizing Tax on Bargain Purchases
Through the Use of Eat Em All Up
Preferred 355
§12.5 Stock for Services—The Passage of Time
Approach 358
§12.6 Convertible Debt Plans 358
§12.7 Grossing Up 359
§12.8 Miscellaneous Items 360
§12.9 Golden Parachutes 360
§12.10 Securities Regulation Issues 361
(a) Rule 701 361
(b) Interests in Employee Benefit Plans 363
13 Restructuring Troubled Companies 365
§13.1 Introduction 365
§13.2 Trading in Debt Instruments in
Chapter 11 366
(a) Application of the Securities Laws 367
(i) Trade Claims as Securities 368
(b) Quasi Securities Act Protections:
Fireside Equity Cases 369
(i) Decisions Based on
Rule 3001(e) 370
(c) Trading by Fiduciaries 371
(i) Purchase at a Discount, Redeem
at Par 372
(d) One Vote or Many When Claims Are
Purchased? 373
(e) Other Issues Involved in Controlling the
Debtor 373
(i) New Value Exception to the
Absolute Priority Rule 373
(ii) Prepackaged Plans 374
(iii) Cram Downs 375
xxi Contents
§13.3 Restructuring Outside Bankruptcy: Exchange
Offers 375
(a) The Unmatured Interest Problem: A
Cloud on Prefiling Exchanges 375
(b) Application of Section 3(a)(9) to
Exchanges 377
(c) Tender Offer Rules as Applied to
Exchanges 378
(d) Exit Consents in Exchanges 378
(e) Tax Aspects of Exchange Offers 379
§13.4 Issuance of Securities Under the Chapter 11
Plan 379
TABLES
Table of References 362
Table of Cases 435
Table of Statues and Regulations 466
Index 495
|
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| record_format | marc |
| series2 | Business practice library |
| spelling | Bartlett, Joseph W. Verfasser aut Corporate restructurings, reorganizations, and buyouts Joseph W. Bartlett New York u.a. Wiley 1991 Getr. Zählung txt rdacontent n rdamedia nc rdacarrier Business practice library Recht Consolidation and merger of corporations Law and legislation United States Corporate reorganizations United States Leveraged buyouts Law and legislation United States Unternehmenskauf (DE-588)4078600-6 gnd rswk-swf Mergers and Acquisitions (DE-588)4205916-1 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf Unternehmenskauf (DE-588)4078600-6 s USA (DE-588)4078704-7 g DE-604 Mergers and Acquisitions (DE-588)4205916-1 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004055156&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bartlett, Joseph W. Corporate restructurings, reorganizations, and buyouts Recht Consolidation and merger of corporations Law and legislation United States Corporate reorganizations United States Leveraged buyouts Law and legislation United States Unternehmenskauf (DE-588)4078600-6 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd |
| subject_GND | (DE-588)4078600-6 (DE-588)4205916-1 (DE-588)4078704-7 |
| title | Corporate restructurings, reorganizations, and buyouts |
| title_auth | Corporate restructurings, reorganizations, and buyouts |
| title_exact_search | Corporate restructurings, reorganizations, and buyouts |
| title_full | Corporate restructurings, reorganizations, and buyouts Joseph W. Bartlett |
| title_fullStr | Corporate restructurings, reorganizations, and buyouts Joseph W. Bartlett |
| title_full_unstemmed | Corporate restructurings, reorganizations, and buyouts Joseph W. Bartlett |
| title_short | Corporate restructurings, reorganizations, and buyouts |
| title_sort | corporate restructurings reorganizations and buyouts |
| topic | Recht Consolidation and merger of corporations Law and legislation United States Corporate reorganizations United States Leveraged buyouts Law and legislation United States Unternehmenskauf (DE-588)4078600-6 gnd Mergers and Acquisitions (DE-588)4205916-1 gnd |
| topic_facet | Recht Consolidation and merger of corporations Law and legislation United States Corporate reorganizations United States Leveraged buyouts Law and legislation United States Unternehmenskauf Mergers and Acquisitions USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004055156&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT bartlettjosephw corporaterestructuringsreorganizationsandbuyouts |