Which of the Following Is Required in Order for a Transaction

Multiple Choice

Which of the following is required in order for a transaction to be considered a corporate inversion?

A) A foreign corporation acquires substantially all of the assets of a U.S. corporation.
B) Former shareholders of the U.S. corporation own 80% or more of the stock in the foreign corporation by reason of their U.S. stock ownership.
C) The former U.S. company and its affiliates do not conduct substantial business in the foreign country of incorporation.
D) All of the above are required.