Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”).
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Cullen Frost Bankers Inc), Agreement and Plan of Merger (Summit Bancshares Inc /Tx/), Agreement and Plan of Merger (Cullen Frost Bankers Inc)
Intended Tax Treatment. The parties intend the Merger to be treated qualify as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”)) and intend for this Agreement to constitute a “plan of reorganization” for purposes of Sections 354 and 361 of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (S&t Bancorp Inc), Agreement and Plan of Merger (FNB United Corp.)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 and the rules and regulations thereunder (the “Code”)) and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Amegy Bancorporation, Inc.), Agreement and Plan of Merger (Zions Bancorporation /Ut/)
Intended Tax Treatment. The parties to this Agreement intend that the Merger to be treated as a reorganization under described in Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Vision Bancshares Inc), Agreement and Plan of Merger (Park National Corp /Oh/)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “"CODE"), and the rules and regulations thereunder, and intend for this Agreement to constitute a "plan of reorganization" within the meaning of the Code”).
Appears in 1 contract
Samples: Agreement and Plan of Merger (Golden West Financial Corp /De/)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 (the “"Code”").
Appears in 1 contract
Samples: Agreement and Plan of Merger (Cb Bancshares Inc/Hi)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under the provisions of Section 368(a) of the Internal Revenue Code of 1986, as amended amended, and the rules and regulations promulgated thereunder (the “"Code”").
Appears in 1 contract
Samples: Agreement and Plan of Merger (Amsouth Bancorporation)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 (the “Code”).
Appears in 1 contract
Samples: Agreement and Plan of Merger (Central Pacific Financial Corp)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”)) and the rules and regulations thereunder and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 1 contract
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 (the “Code”), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 1 contract
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 and the rules and regulations thereunder (the “"Code”)") and intend for this Agreement to constitute a "plan of reorganization" within the meaning of the Code.
Appears in 1 contract
