Our Federal Tax Group warns that voting stock can pop up in unexpected forms, even in bank mergers.
• Mutual corporation mergers
• Voting rights as continuing equity
• The value of voting interests
Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation.