Background Note | HBS Case Collection | August 2006 (Revised October 2009)

Acquisitive Reorganizations - Triangular Mergers

by Henry B. Reiling and Kevin Wall


Discusses the reasons and uses of triangular or three-party mergers to complete a business acquisition or tax-free corporate reorganization.

Keywords: Mergers and Acquisitions; Taxation; Organizational Structure;


Reiling, Henry B., and Kevin Wall. "Acquisitive Reorganizations - Triangular Mergers." Harvard Business School Background Note 207-009, August 2006. (Revised October 2009.)