Organization
Each company, battery or troop in the regiment (as originally organized) was reorganized as the headquarters and headquarters element of a new battle group, battalion, or squadron in the new regiment. The new battle group, battalion, or squadron's organic elements (lettered elements, such as "Company A") were constituted and activated as new units. Each of the old companies, batteries, or troops of the former regiment also had the capability of becoming a separate company, battery, or troop in the new regiment. The regimental headquarters was transferred to Department of the Army control. (For detailed charts of typical regiments reorganized under CARS, see Appendix B.)
The lowest numbered or lettered active element of the regiment normally has custody of the regimental properties. If, however, the lowest numbered or lettered active element is unable to care for the properties, they may be transferred to the next lowest numbered or lettered active element. If a numbered or lettered element of the regiment is activated lower than the one having custody of the regimental properties, the properties will not necessarily be transferred.
Read more about this topic: U.S. Army Combat Arms Regimental System
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