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A Reverse Morris Trust in United States law is a transaction that combines a divisive reorganization with an acquisitive reorganization (statutory merger) to allow a tax-free transfer (in the guise of a merger) of a subsidiary. [1]
The RMT Bateleur (named for the bird species) is a German ultralight and light-sport aircraft, designed by Andre von Schoenebeck and produced by RMT Aviation of Bad Bocklet. The aircraft is supplied as a kit for amateur construction or as a complete ready-to-fly-aircraft.