Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of interests" under GAAP (as defined herein).
Appears in 5 contracts
Samples: Agreement and Plan of Merger (Merchants Capital Corp /MS/), Agreement and Plan of Merger (Bancorpsouth Inc), Agreement and Plan of Merger (Bancorpsouth Inc)
Tax Consequences; Accounting Treatment. It is intended that (i) the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code and that Internal Revenue Code, (ii) this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Internal Revenue Code, and (iiiii) be accounted the Merger shall qualify for as a "pooling of interests" accounting treatment under GAAP (Accounting Principles Board Opinion No. 16 and SEC Accounting Series Releases 130 and 135, as defined herein)amended.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Republic Bancorp Inc), Agreement and Plan of Merger (Republic Bancorp Inc), Agreement and Plan of Merger (D&n Financial Corp)
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of interests" under GAAP (as defined herein)generally accepted accounting principles.
Appears in 2 contracts
Samples: Stock Option Agreement (Suntrust Banks Inc), Agreement and Plan of Merger (Crestar Financial Corp)
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) 368 of the Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of interests" under GAAP (as defined herein).this
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Orthalliance Inc), Agreement and Plan of Merger (Orthodontic Centers of America Inc /De/)
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code Code, and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of pooling-of-interests" under GAAP generally accepted accounting principles (as defined herein"GAAP").
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Patapsco Valley Bancshares Inc), Agreement and Plan of Merger (F&m Bancorp)
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of interests" under GAAP (as defined herein).generally accepted accounting principles. 2 4 ARTICLE II CONVERSION OF SHARES 2.1
Appears in 1 contract
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code Code, and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of pooling-of-interests" under GAAP (as defined herein).. ARTICLE II
Appears in 1 contract
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of interests" under GAAP (as defined hereinin Section 4.6).
Appears in 1 contract
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code Code, and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code, and (ii) be accounted for as a "pooling of pooling-of-interests" under GAAP (as defined herein).
Appears in 1 contract
Samples: Agreement and Plan of Merger (Monocacy Bancshares Inc)
Tax Consequences; Accounting Treatment. It is intended that the Merger shall (i) constitute a reorganization within the meaning of Section 368(a) of the Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the CodeCode , and (ii) be accounted for as a "pooling of pooling-of-interests" under GAAP (as defined herein).. 1.11
Appears in 1 contract
Samples: Agreement and Plan of Merger (First Palm Beach Bancorp Inc)
