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site, she has a record created with that info in the site's User Information list.When she hits a portal for the first time, a record is created in the portal's profile database and portal's User Information list.
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What I found wasn't documented in the sources I checked, so I'm posting it (1) for my own reference in the future and (2) as a service to those who may come across the same missing knowledge. This issue recently came up and caused me to do some investigation.
A transaction otherwise qualifying under paragraph (1)(A), (1)(B), or (1)(C) shall not be disqualified by reason of the fact that part or all of the assets or stock which were acquired in the transaction are transferred to a corporation controlled by the corporation acquiring such assets or stock. 101–73, § 1401(a)(1), inserted “receivership” in heading and amended text generally, changing the structure of the subparagraph from one consisting of five clauses designated (i) to (v) to one consisting of a single undesignated subparagraph. … continue reading »