Demutualisation

This Special Report is the first in-depth response to the current trend towards demutualisation. Written by a team of experts who have been directly involved in several high profile demutualisations, it gives practitioners the high level guidance they have been waiting for.

It deals with:-

• The legal, strategic commercial and tax aspects involved in the demutualisation process, as well as specific considerations for different types of mutual body
• The distinction between conversion and takeover
• What benefit packages can and cannot be given to members of a mutual undergoing a change in status
• The complexities arising from s100 of the Building Societies Act 1986 and Sched 2C to the Insurance Companies Act 1982.