[Verse 1]
When companies need to change their shape
Six pathways help them find escape
From A to G we'll learn today
How corporate reorgs pave the way
Type A merger brings two into one
Statutory rules get the job done
Consolidation forms brand new
Following the law straight and true
[Chorus]
A B C D E F G
Corporate reorgs set companies free
Stock and assets change their place
But continuity saves the race
Boot brings gain into the light
Tax attributes follow flight
Three-eight-one and three-eight-two
Guide the rules for me and you
[Verse 2]
Type B acquisition swaps the shares
Stock for stock with voting pairs
Type C trades stock for all assets
Business substance never forgets
Type D splits or brings together
Divisive moves through any weather
Spin-offs, split-ups lead the dance
Acquisitive gets second chance
[Chorus]
A B C D E F G
Corporate reorgs set companies free
Stock and assets change their place
But continuity saves the race
Boot brings gain into the light
Tax attributes follow flight
Three-eight-one and three-eight-two
Guide the rules for me and you
[Verse 3]
Type E recapitalization
Changes capital's foundation
Type F shifts identity
Form or place finds new reality
Type G bankruptcy's last resort
When companies need legal court
Seven types to memorize
Each one helps reorganize
[Bridge]
Continuity of interest stays
Business enterprise never strays
Boot is cash or other property
Makes you recognize what you see
Section three-eight-one carries over
Losses, credits like a rover
Three-eight-two puts limits tight
On the losses you can write
[Chorus]
A B C D E F G
Corporate reorgs set companies free
Stock and assets change their place
But continuity saves the race
Boot brings gain into the light
Tax attributes follow flight
Three-eight-one and three-eight-two
Guide the rules for me and you
[Outro]
Seven types from A through G
Tax-free corporate destiny
Follow rules and watch the flow
Corporate reorgs help you grow