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Since most taxable acquisitions are structured as stock purchases without a Section 338 election, the buyer's outside basis in an acquired subsidiary usually exceeds its inside basis in that subsidiary (since the acquirer's basis in the target's stock would be stepped up for tax purposes, while the acquirer's basis in the target's assets would be carried over).If the subsidiary was purchased in a non-taxable transaction, the parent's outside basis in the subsidiary's stock will equal the seller's basis, adjusted for the parent's interest in subsequent taxable income earned by the subsidiary and distributions made by the subsidiary to the parent.HTA's board of directors may reduce its dividend rate and HTA cannot guarantee the amount of dividends paid in the future, if any. (HTA) " data-reactid="25" invested primarily in medical office buildings.HTA provides real estate infrastructure for the integrated delivery of healthcare services in highly-desirable locations.Tango's inside basis in its assets is and Tango's shareholders have an aggregate outside basis of . Tango has no taxable gain because this is a stock acquisition.(B) What is the aggregate taxable gain to Tango's shareholders?Investments are targeted to build critical mass in 20 to 25 leading gateway markets that generally have leading university and medical institutions which translates to superior demographics, high-quality graduates, intellectual talent and job growth.The strategic markets HTA invests in support a strong, long-term demand for quality medical office space.
In most cases, assets are initially recorded at acquisition cost for both book and tax purposes.
Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond HTA's control.
Although HTA believes that the expectations reflected in such forward-looking statements are based on reasonable assumptions, HTA's actual results and performance could differ materially and in adverse ways from those set forth in the forward-looking statements.
Forward-looking statements are based on current expectations, plans, estimates, assumptions and beliefs, including expectations, plans, estimates, assumptions and beliefs about HTA, stockholder value and earnings growth.
The forward-looking statements included in this press release are subject to numerous risks and uncertainties that could cause actual results to differ materially from those expressed or implied in the forward-looking statements.