A key benefit of an AIPO transaction is how it can facilitate a successful restructuring of a company as well as provide an excellent vehicle for succession planning. Any AIPO transaction involves a merger of an operating company and a shell "public" company which provides the reporting component to the transaction. This merger transaction provides the ideal venue to "clean up" or re-organize the structure and ownership of the operating company prior to going public. There are many reasons why this might be required or desirable, but the key reasons include a desire or need to unwind in a fully transparent way interlinked family ownership structures. Since the AIPO transaction occurs at a stated valuation, this process is made much simpler through the AIPO.

The same thing applies in terms of succession planning for a company. Often, a closely held company can have a difficult time dealing with valuation and allocation issues among numerous family members. An AIPO model greatly simplifies the transition into a public company by providing a clear value and public market for those family members who might wish to "cash out" without affecting the overall operations of the company.