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"Organizational Action" Reporting by Corporate Issuers


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January 15, 2014, marks the third reporting cycle under IRC section 6045B and Form 8937, yet corporate issuers continue to lag in their overall awareness of these disclosure obligations. There is also ongoing uncertainty regarding the situations that require disclosure and the practical aspects of the reporting itself.

The latest M&A Insights piece highlights some common issues encountered in determining whether reporting is required for events occurring in 2013, as well as common questions concerning the preparation of the form. Questions involving shareholders, foreign corporations, commonly reported actions and several more are addressed.

Read this article to learn more.

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As used in this document, “Deloitte” means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting. 

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