ABSTRACT. In this work, we investigate the proof theoretic connections between sequent and nested proof calculi. Specifically, we identify general conditions under which a nested calculus can be transformed into a sequent calculus by restructuring the nested sequent derivation (proof) and shedding extraneous information to obtain a derivation of the same formula in the sequent calculus. These results are formulated generally so that they apply to calculi for intuitionistic, normal and non-normal modal logics.