Fairfax, Virginia is a city located in northern Virginia, United States. It is part of Fairfax County and serves as the county seat. Known for its rich history, vibrant community, and diverse population, Fairfax is a thriving city that offers a range of opportunities for residents and businesses alike. One type of Fairfax Virginia reorganization of corporation is the transition of a corporation into a Massachusetts business trust structure. A Massachusetts business trust is a legal entity formed under the laws of the Commonwealth of Massachusetts. The reorganization process involves restructuring a corporation to operate as a business trust, which can provide certain benefits such as tax advantages, favorable liability protections, and enhanced flexibility in managing the entity's resources. The plan of reorganization in this context refers to the detailed strategy and procedures that guide the transformation from a corporation to a Massachusetts business trust. This plan typically includes the transfer of assets and liabilities from the corporation to the business trust, as well as the establishment of new governance structures and framework. It outlines the steps necessary to ensure a smooth transition and compliance with relevant legal requirements. Keywords: Fairfax Virginia, reorganization of corporation, Massachusetts business trust, plan of reorganization, tax advantages, liability protections, assets transfer, governance structure, legal requirements.