By Gary Mennitt, H. Joseph Escher III and Lily North ( August 4, 2017, 3:14 PM EDT) -- In the modern world, large-cap and medium-cap businesses often consist of multiple legal entities that function together yet have distinct roles and responsibilities — whether they are bankruptcy-remote special purpose entities that will secure financing, upstream parent entities designed to obtain mezzanine loans, or holding companies that will be the single taxpayer for "look-through" subsidiaries disregarded from a tax perspective....
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