OTHER TAX OPINION. The Company shall have received either (i) a ruling from the IRS or (ii) an opinion dated as of the Closing Date from Counsel to the Company, to the effect that the Merger should qualify as a reorganization under the provisions of Section 368(a) of the Code and that the Surviving Company will constitute a "qualified REIT subsidiary" under Section 856(i). 6.3.6
Appears in 2 contracts
Samples: Exhibit 2 Agreement and Plan of Merger (Post Apartment Homes Lp), Exhibit 2 Agreement and Plan of Merger (Columbus Realty Trust)
OTHER TAX OPINION. The Company Acquiror shall have received either (i) a ruling from the IRS or (ii) an opinion dated as of the Closing Date from Counsel to the Company, Acquiror to the effect that the Merger should qualify as a reorganization under the provisions of Section 368(a) of the Code and that the Surviving Company will constitute a "qualified REIT subsidiary" under Section 856(i)) of the Code. 6.3.66.2.6
Appears in 2 contracts
Samples: Exhibit 2 Agreement and Plan of Merger (Post Apartment Homes Lp), Exhibit 2 Agreement and Plan of Merger (Columbus Realty Trust)
