Consolidating partnerships with corporations

Before submitting a merger or consolidation filing request, click on the appropriate tab below to review the check list that applies to your planned filing.When reviewing the check list, pay particular attention to the reviewable items and fee payment amounts.The general rules cover a large majority of partnership mergers.In some cases the partnership that results from a merger of multiple partnerships can be considered a continuation of more than one of the partnerships.Among the various models of affordable housing programs available, the most common one is the Low-Income Housing Tax Credit (LIHTC) program, created by the Tax Credit Reform Act of 1986.

The capital contributions of the partners are as agreed upon by the partners and as specified in the partnership agreement.When determining which form to use for a partnership merger, many factors should be considered.The tax results vary drastically depending on which form the transaction takes.For example, under the assets-over form, the partnership’s tax basis in the assets contributed to the resulting partnership is determined under Sec.723 and should be generally unchanged by the transaction.

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