Pooling; Tax Treatment. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SEC.
Pooling; Tax Treatment. (a) Parent intends that the Merger be accounted for as a "pooling of interests" as described in Section 3.19(a).
Pooling; Tax Treatment. Each party hereto shall use all reasonable efforts to cause the transaction contemplated hereby to be treated for financial accounting purposes as a Pooling Transaction, and shall not take, and shall use all reasonable efforts to prevent any Affiliate of such party from taking, any actions that would prevent such transaction from being treated for financial accounting purposes as a Pooling Transaction. Additionally, each party hereto shall use all reasonable efforts to cause the transaction contemplated hereby to qualify, and shall not take, and use all reasonable efforts to prevent any Affiliate of such party from taking, any actions that would prevent such transaction as qualifying as a reorganization under the provisions of Section 368(a) of the Code.
Pooling; Tax Treatment. (a) The Company and the Stockholders will use all reasonable efforts to cause the Merger to be treated for financial accounting purposes as a Pooling Transaction, and shall not take, and shall use all reasonable efforts to prevent any of their affiliates from taking, any actions which could prevent the Merger from being treated for financial accounting purposes as a Pooling Transaction.
Pooling; Tax Treatment. (a) CMAC intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants (APB No. 16), as amended by Statements of the Financial Accounting Standards Board, and the related interpretations of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SEC.
Pooling; Tax Treatment. (a) GBB intends that the Merger be accounted for as a "pooling-of- interests" as described in Section 4.29.
Pooling; Tax Treatment. (a) Acquiror intends that the Merger be accounted for as a "pooling of interests" as described in Section 3.19(a).
Pooling; Tax Treatment. (a) Parent intends that the Merger be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants (APB No. 16), as amended by Statements of the Financial Accounting Standards Board, and the related interpretations of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the SEC.
Pooling; Tax Treatment. 19 SECTION 3.21 Takeover Statutes and Charter Provisions.................19 SECTION 3.22
Pooling; Tax Treatment. The parties intend that the Transaction be accounted for under the "pooling of interests" method under the requirements of Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the rules and regulations of the Securities and Exchange Commission. Neither Farmland nor any of its affiliates has taken or agreed to take any action or is aware of any fact or circumstance that would prevent the Transaction from qualifying (i) for "pooling of interests" accounting treatment as described above or (ii) as a 368 Reorganization.
