Divisive, type D reorganizations have always been viewed as a useful business planning tool.1 More recently, the incidence of intra-family disputes2 as farmland values have risen to high levels3 has focused attention on the options available to solve the resulting problems. One of those options (but not the only option) is the divisive, type D reorganization.
Harl, Neil E.
"Divisive Reorganizations: Don’t Forget “Active Conduct of a Trade or Business”,"
Agricultural Law Digest: Vol. 26
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol26/iss17/1