Accounting for the Merger; Reorganization. As of the date of this Agreement, the Company has no reason to believe that the Merger will fail to qualify (i) for pooling-of-interests treatment under GAAP or (ii) as a reorganization under Section 368(a) of the Code.
Accounting for the Merger; Reorganization. As of the date of this Agreement, Parent has no reason to believe that the Merger will fail to qualify (i) for pooling-of-interests treatment under GAAP or (ii) as a reorganization under Section 368(a) of the Code.
Accounting for the Merger; Reorganization. As of the date hereof, the Company does not have any reason to believe that the Merger will fail to qualify (i) for pooling-of-interests accounting treatment under generally accepted accounting principles or (ii) as a reorganization under Section 368(a) of the Code.
Accounting for the Merger; Reorganization. As of the date hereof, Sovereign does not have any reason to believe that the Merger will fail to qualify (i) for pooling-of-interests treatment under GAAP, assuming compliance by ML and Sovereign with the requirements of Section 4.16 hereof, or (ii) as a reorganization under Section 368(a) of the IRC.
Accounting for the Merger; Reorganization. Assuming compliance by Buyer with Section 6.14 hereof, as of the date hereof, Buyer has no reason to believe that the Merger will fail to qualify (i) for pooling-of-interests accounting treatment under GAAP or (ii) as a reorganization under Section 368(a) of the Code.
Accounting for the Merger; Reorganization. As of the date hereof, CIB does not have any reason to believe that the Merger will fail to qualify for "pooling of interests" accounting treatment under generally accepted accounting principles, or as a "reorganization" under Section 368(a) of the IRC.
Accounting for the Merger; Reorganization. As of the date hereof, FBKP does not have any reason to believe that the Merger will fail to qualify (i) for pooling-of-interests accounting treatment under GAAP, or (ii) as a reorganization under Section 368(a) of the IRC.
Accounting for the Merger; Reorganization. As of the date hereof, PSB does not have any reason to believe that the Merger will fail to qualify (i) for pooling-of-interests treatment under GAAP, or (ii) as a reorganization under Section 368(a) of the IRC.
Accounting for the Merger; Reorganization. As of the date hereof, ML does not have any reason to believe that the Merger will fail to qualify (i) for pooling-of-interests accounting treatment under GAAP, assuming compliance by ML and Sovereign with the requirements of Section 4.16 hereof, or (ii) as a reorganization under Section 368(a) of the IRC.
Accounting for the Merger; Reorganization. As of the date hereof, the Company, after consultation with KPMG Peat Marwick LLP, does not have any reason to believe that the Merger will fail to qualify (i) for pooling-of-interests accounting treatment under GAAP, or (ii) as a reorganization under Section 368(a) of the Code.
