Naja, Du hast Dir doch die Merger-Dokumente incl. des Schemas zur NOL-Nutzung durchgelesen, oder? Einen Bescheid/Freibrief wirst Du vom IRS nicht bekommen, erst wenn COOP die NOLs nutzen will, werden die sich damit befassen.
Mit Deinen Zeilen suggerierst Du, dass einige "mehr" wüssten, aber gleichzeitig gehst Du davon aus, dass das BOD nichts weiß, da keine Ad-Hoc-Meldung.
Im 10-K sind die NOLs übrigens ebenso aufgeführt wie die Vorsichtsmaßnahmen, die COOP anwendet, damit alles im Rahmen der Statuten bleibt. Und - wie seit jeher - wird natürlich darauf hingewiesen, dass die IRS die Nutzung bzw. Höhe der NOLs ggfs. anfechten kann, aber das ist alles seit zig Jahren so und absolut nichts Neues:
We may not be able to fully utilize our net operating loss (NOL) and other tax carry forwards.
As of December 31, 2012, we had U.S. federal NOLs of approximately $7.5 billion, of which approximately $6.0 billion was allocated to the portion of 2012 after the ownership change described below, that, if unused, will begin to expire in 2031. We believe that, as of December 31, 2018, we had federal NOLs of approximately $6.3 billion, of which $6.1 billion were not subject to limitation under Section 382 (Section 382) of the United States Internal Revenue Code of 1986, as amended (the Code). Our ability to utilize NOLs and other tax carry forwards to reduce taxable income in future years could be limited for various reasons, including if projected future taxable income is insufficient to recognize the full benefit of such NOL carry forwards prior to their expiration and/or the Internal Revenue Service (IRS) challenges that a transaction or transactions were concluded with the principal purpose of evasion or avoidance of Federal income tax. There can be no assurance that we will have sufficient taxable income in later years to enable us to use the NOLs before they expire, or that the IRS will not challenge the use of all or any portion of the NOLs. Although we have certain transfer restrictions in place under our Certificate of Incorporation, our Board could issue additional shares of stock or permit or effect future conversions, amendments or redemptions of our stock, which, depending on their magnitude, could result in ownership changes that would trigger the imposition of additional limitations on the utilization of our NOLs under Sections 382 and 383 of the Code. In an attempt to minimize the likelihood of an additional ownership change occurring, our Certificate of Incorporation contains transfer restrictions limiting the acquisition (and disposition) of our stock or any other instrument treated as stock for purposes of Section 382 by persons or group of persons treated as a single entity under Treasury Regulation Section 1.382-3 owning (actually or constructively), or who would own as a result of the transaction, 4.75% of the total value of our stock (including any other interests treated as stock for purposes of Section 382). Nevertheless, it is possible that we could undergo an ownership change, either by events within or outside of the control of our Board, e.g., indirect changes in the ownership of persons owning 5% of our stock. Moreover, approximately 130,000 shares of our common stock are held in escrow in an account created for the benefit of holders of disputed equity interests in connection with WMIHs emergence from bankruptcy. A subsequent release or transfer of the stock potentially could result in an ownership change at that time. In the event of a subsequent ownership change, all or part of the NOLs from 2012 and subsequent years that were not previously subject to limitations under Section 382 could also become subject to an annual limitation. Section 384 may also apply in the event of an ownership change resulting from an acquisition, which would limit the utilization of our NOLs to only certain income or gains generated from assets owned subsequent to the acquisition.
p.s. Die Pommesbude soll erst einmal nenneswerte Gewinne erwirtschaften, bevor das Thema NOLs überhaupt wieder interessant wird. Ich war ja seit jeher skeptisch, ob die NOLs bis zum Verfall voll genutzt werden können. Daran hat sich bislang auch nichts geändert. Abwarten...
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