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.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (Merchants Capital Corp /MS/), Agreement and Plan of Merger (First Farmers & Merchants Corp), Agreement and Plan of Merger (Bancorpsouth Inc)
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.. ARTICLE VI
Appears in 1 contract
Samples: Agreement and Plan of Merger (First Palm Beach Bancorp Inc)
