This session explored the key considerations and steps involved in restructuring to a company. It discusses the motivations behind restructuring and look at the various business structures and their implications, including:
- The ‘why’ and the ‘how’ of restructuring to a company.
- The pros and cons of using companies rather than different structures, including discretionary trusts, hybrid structures, and other less commonly used options; and
- The potential pitfalls and specific considerations when seeking rollover relief.