What Are the Consequences of Classification as a Corporate Inversion

Multiple Choice

What are the consequences of classification as a corporate inversion?

A) The foreign corporation will be treated as if it is a U.S. corporation.
B) Foreign tax credits will be disallowed on all future earnings.
C) The corporation will be subject to a flat 35% tax rate.
D) If more than half of the shareholders of the new company are the same as the former company, the corporation is considered a U.S. corporation.