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Midnight Corporation Transferred Part of Its Assets to Noon Corporation

question 9

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Midnight Corporation transferred part of its assets to Noon Corporation in exchange for all of Noon's stock. Midnight distributed all of Noon's stock pro rate to Midnight's shareholders. What is this type of reorganization?


Definitions:

Misdemeanor

A criminal offense that is less severe than a felony and usually punishable by fines or short-term imprisonment.

Misdemeanor

A criminal offense less severe than a felony, usually punishable by a fine or short-term imprisonment.

Local Jail

A facility operated by a local government or law enforcement agency intended for the detention of individuals awaiting trial or serving short-term sentences.

Incarceration

The act of confining someone in a prison or other place of detention as a form of criminal punishment.

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