Tax and Accounting Consequences. It is intended that the First Step Merger and the Second Step Merger shall each constitute a reorganization within the meaning of Section 368(a) of the Code, that this Agreement shall constitute a "plan of reorganization" for the purposes of Sections 354 and 361 of the Code and that the Merger be accounted for as a "pooling of interests" under generally accepted accounting principles ("GAAP").
Appears in 6 contracts
Samples: Agreement and Plan of Reorganization (Banc One Corp /Oh/), Agreement and Plan of Reorganization (First Chicago NBD Corp), Agreement and Plan of Reorganization (Firstar Corp /Wi/)
Tax and Accounting Consequences. It is intended that the First Step Reincorporation Merger and the Second Step Merger shall each constitute a reorganization within the meaning of Section 368(a) of the Code, that this Agreement shall constitute a "plan of reorganization" for the purposes of Sections 354 and 361 of the Code and that the Merger be accounted for as a "pooling of interests" under generally accepted accounting principles ("GAAP").
Appears in 2 contracts
Samples: Agreement and Plan of Reorganization (Star Banc Corp /Oh/), Agreement and Plan of Reorganization (Firstar Corp /Wi/)
