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New partner in lieu of cancellation of debt

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    New partner in lieu of cancellation of debt

    Dear Tax/Accounting Professionals,
    I have a client that has 3 international shareholders and is formed as a foreing corporation. This company owes some money to a company in a foreign country which all three partners are also shareholders.

    They wanted to cancel the debt owed to the foreign company in lieu of shareholder interest in the company over here.

    Is this possible? As far as I can see accounting wise it's just reclassifying the debt as capital contribution, but are there any complications or tax or legal effects they should be aware of?

    Any answer would be appreciated.

    Regards,

    Oz
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