Regulated Investment Company Qualification. The Buying Fund has qualified and met the requirements for treatment as a "regulated investment company" within the meaning of Section 851 of the Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify at all times through the Closing.
Appears in 9 contracts
Samples: Agreement and Plan of Reorganization (Riversource Market Advantage Series, Inc.), Agreement and Plan of Reorganization (Riversource Large Cap Series, Inc.), Reorganization Agreement (Riversource High Yield Income Series, Inc.)
Regulated Investment Company Qualification. The Buying Selling Fund has qualified and met the requirements for treatment as a "regulated investment company" within the meaning of Section 851 of the Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify at all times through the Closing.
Appears in 9 contracts
Samples: Agreement and Plan of Reorganization (Riversource Market Advantage Series, Inc.), Agreement and Plan of Reorganization (Riversource Large Cap Series, Inc.), Agreement and Plan of Reorganization (Seligman Municipal Fund Series Inc)
Regulated Investment Company Qualification. The Buying Fund has qualified and met the requirements for treatment as a "regulated investment company" within company under the meaning of Section 851 of the Internal Revenue Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify as a regulated investment company at all times through the Closing.
Appears in 5 contracts
Samples: Agreement and Plan of Reorganization (Riversource Investment Series, Inc.), Agreement and Plan of Reorganization (Riversource Tax-Exempt Income Series, Inc.), Agreement and Plan of Reorganization (Riversource International Series, Inc.)
Regulated Investment Company Qualification. The Each Buying Fund has qualified and met the requirements for treatment as a "regulated investment company" within the meaning of Section 851 of the Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify at all times through the Closing.
Appears in 5 contracts
Samples: Agreement and Plan of Reorganization (Riversource Investment Series, Inc.), Agreement and Plan of Reorganization (Riversource Strategy Series, Inc.), Reorganization Agreement (Seligman Growth Fund Inc)
Regulated Investment Company Qualification. The Buying Each Selling Fund has qualified and met the requirements for treatment as a "regulated investment company" within the meaning of Section 851 of the Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify at all times through the Closing.
Appears in 5 contracts
Samples: Agreement and Plan of Reorganization (Riversource Investment Series, Inc.), Agreement and Plan of Reorganization (Riversource Strategy Series, Inc.), Agreement and Plan of Reorganization (Seligman Value Fund Series Inc)
Regulated Investment Company Qualification. The Buying Each Selling Fund has qualified and met the requirements for treatment as a "“regulated investment company" ” within the meaning of Section 851 of the Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify at all times through the Closing.
Appears in 1 contract
Samples: Reorganization Agreement (Riversource Equity Series Inc)
Regulated Investment Company Qualification. The Each Buying Fund has qualified and met the requirements for treatment as a "“regulated investment company" ” within the meaning of Section 851 of the Code with respect to each taxable year since commencement of its operations and will continue to meet such requirements and to so qualify at all times through the Closing.
Appears in 1 contract
Samples: Reorganization Agreement (Riversource Equity Series Inc)