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If a liquidation qualifies under § 332, any minority shareholder will recognize gain or loss equal to the difference between the fair market value of assets received and the basis of the shareholder's stock.
Changing Phase
A transition period in which an organization or individual adapts to new conditions or transforms its operations or behavior.
Lewin's Model
A change management model created by Kurt Lewin that includes three stages: unfreezing, changing, and refreezing.
Organizational Change
A process through which a company or organization alters its structures, strategies, operational methods, technologies, or organizational culture to effect change within the organization and adapt to new market trends or challenges.
Transformational Change
The process of change that results in a major and comprehensive redirection of the organization.
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