If you are a long term investor in Sirius XM ( NASDAQ: SIRI ) you are well aware that Liberty Media (LMCA) is on the cusp of gaining control of the company. In most circles the goal of Liberty Media has been to conduct a Reverse Morris Trust (RMT) and garner the tax advantages associated with such a move. In essence, an RMT is when a larger company merges into a smaller one with the smaller one being the surviving entity. With Liberty and Sirius XM it would involve the lager SIRI stake Liberty holds (let's call it LSAT) with the smaller SIRI.