Tax Treatment and Pooling. The Company will use its reasonable best efforts to cause the Merger to qualify (i) as a reorganization under Section 368(a)(2)(E) of the Code and (ii) for pooling of interests accounting treatment under GAAP.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Life Financial Corp), Agreement and Plan of Merger (Firstplus Financial Group Inc)
Tax Treatment and Pooling. The Company will use its reasonable best efforts to cause the Merger to qualify (i) as a reorganization under Section 368(a)(2)(E368(a)(1)(A) of the Code and (ii) for pooling of pooling-of-interests accounting treatment under GAAP.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Advantage Bancorp Inc)
Tax Treatment and Pooling. The Company will use its reasonable ------------------------- best efforts to cause the Merger to qualify (i) as a reorganization under Section 368(a)(2)(E368(a)(1)(A) of the Code and (ii) for pooling of pooling-of-interests accounting treatment under GAAP.
Appears in 1 contract
