Author: Justin M. Di Liello

Understanding Section 86 share exchanges is crucial for lawyers advising clients on corporate reorganizations, estate freezes, and tax-efficient succession planning. This paper explores the practical knowledge to navigate the tax implications, avoid common pitfalls, and structure share exchanges effectively to confidently advise your clients.

These materials were presented at LESA’s Section 86 Share Exchanges: Tax Considerations for Lawyers webinar on May 21, 2025.