Halloran & Sage represented a Connecticut manufacturing company in a significant restructuring of its business entities in the immediate aftermath of an asset sale. The restructuring, included the creation of a new limited liability company, the merger of a corporation with and into an LLC, and the dissolution of an existing LLC. Each step of the transaction, led by business law partner Robert Cox and attorney Casey O’Connell involved precise timing to allow the principals of the companies to successfully navigate complex taxation issues by effectuating the restructuring during the small window of time between the execution of the asset sale and the end of the calendar year.