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Under exempt assets Im not sure what field processing pants are. Otherwise they look OK.

Agree

Yes to both new parent is deemed to be a successor to A as long as all it hold as a result of the reorganizations is A and anything A holds.

The entire 15% ownership of LLC B is attributed to the 52% member, I would assume that if the 15% was sold to a third party the considerations would be divided among all of the members of LLC A.

Agree. M Verne concurs.

No any security with a current right to vote for the election of directors should be included in determining the value of the transaction.

Newco is its own UPE.