describe why the Continuance of Interest (COI) requirement and thresholds as stated through the developed law (court cases, revenue rulings and treasury regulations) may be irrelevant in certain type of reorganizations. The post should specifically focus on discussing each reorganization type this course has discussed and considering why the specific COI threshold does or does not need to be adhered to (i.e., please discuss an A reorganization, a 368(a)(2)(D), B reorganization and a C reorganization). 2.5 points will be awarded for each correct response for each reorganization type.