Restructuring is the corporate management term for the act of reorganizing the legal, ownership, operational, or other structures of a company for the purpose of making it more profitable, or better organized for its present needs. Other reasons for restructuring include a change of ownership or ownership structure, demerger, or a response to a crisis or major change in the business such as bankruptcy, repositioning, or buyout. Restructuring may also be described as corporate restructuring, debt restructuring and financial restructuring.

Executives involved in restructuring often hire financial and legal advisors to assist in the transaction details and negotiation. It may also be done by a new CEO hired specifically to make the difficult and controversial decisions required to save or reposition the company. It generally involves financing debt, selling portions of the company to investors, and reorganizing or reducing operations.

The basic nature of restructuring is a zero sum game. Strategic restructuring reduces financial losses, simultaneously reducing tensions between debt and equity holders to facilitate a prompt resolution of a distressed situation.

John George "Tim" Coleman (26 October 1881 – 20 November 1940) was an English footballer.

Coleman was born in Kettering, Northamptonshire, and first played for local non-league sides, Kettering Town and then Northampton Town in 1901. He was signed by Second Division Woolwich Arsenal in the summer of 1902, and immediately became a regular goalscorer for the club.

Coleman made his debut against Preston North End on 6 September 1902, and in his first season was top scorer with 17 goals in 30 matches, as Arsenal finished third. The following season he broke his own record and scored 23 goals in 28 games, which along with strike partner Tommy Shanks' 25 goals, helped Arsenal to second spot and thus promotion to the First Division. Coleman found 1905-06, his first season at the top, tough going (he only scored five goals), but the following season he scored 15 in 34 matches. Coleman's season was topped with Arsenal reaching the FA Cup semi-finals (which they lost to Newcastle United), and his one and only cap for England, against Ireland on 16 February 1907.