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Hoffarth, Alexander

Tax-Deferred Acquisitive Reorganizations for C Corporations

Frank, Mary Margaret ; Hoffarth, Alexander

F-1863 | Published June 20, 2019 | 15 pages Technical Note

Collection: Darden School of Business

This technical note outlines the general judicial requirements an acquisition must meet to qualify as a tax-deferred reorganization. The variation in the specific requirements that must be met to qual... Read More

Basic Deal Structures

Hoffarth, Alexander ; Frank, Mary Margaret

F-1862 | Published June 20, 2019 | 7 pages Technical Note

Collection: Darden School of Business

This technical notes discusses three basic deal structures used to acquire another corporation. Asset acquisitions, stock acquisitions, and mergers under state law are the three common legal forms dis... Read More

Entity Choices for a Socially Responsible Business

Frank, Mary Margaret ; Hoffarth, Alexander

C-2407 | Published January 09, 2019 | 8 pages Technical Note

Collection: Darden School of Business

One of the fastest-growing areas in business is socially responsible investment (SRI), which incorporates environmental, social, and governance concerns. From 2007 to 2017, SRI increased from $2.71 tr... Read More