This presentation covers:
- introduction " rollovers we already had and what they have in common
- what's unique about the restructure rollover?
- restructure rollover " the key elements (and pitfalls)
- what is their best use " SBCGT vs rollover
- case study 1 " compare the alternatives
- some non-tax issues with the restructure rollover
- where the rollover is clear Winner - case studies 2 & 3.