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Sec. 269(a)(1) Only Applies To An Acquisition Of Control
April 10, 2026
A, an individual, in January 1961, purchased all of the stock of unrelated corporations X and Y, each of which was actively engaged in a business. In the five-year period prece...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."

 

Recent Reports

WSR Goes The "Forward Cash Merger" Route
April 10, 2026
Whitestone REIT, ("WSR") and Ares Management Corporation, ("ARES") announced that "WSR has entered into a definitive merger agreement with certain ARES...
Claimed Adjustments To Basis Were Not Substantiated
April 10, 2026
In or about February 1989 G, who owns and operates several car dealerships, and his wife, purchased an unfurnished condo in Florida for $410,000. G remodeled the condo several...
Legal Title Is Not The Sole Criterion Of Ownership
April 10, 2026
Rabbi Rokowsky, ("RR"), resides in the Township of Lakewood. On July 24, 1997, Royco, LLC purchased the property. Royco is a limited liability company for which RR is...
"BDC" Merger Intended To Qualify As A Reorganization
April 9, 2026
Recently, Monroe Capital Corporation, ("MRCC"), and Horizon Technology Finance Corporation, ("HRZN"), each of which is a business development company, (a &q...