Surviving company

A surviving company is the entity that gains control of all net assets and operations after a business combination has been completed. The surviving company could be one of the entities originally entering into the business combination, or it could be an entirely new entity. The designation of the surviving entity is frequently based on the tax structure of the combination.

Related Courses

Business Combinations and Consolidations
CPA Firm Mergers and Acquisitions
Mergers and Acquisitions