1 617 526 6000 (t) 1 617 526 5000 (f) wilmerhale.com December 15, 2006 Pioneer Variable Contracts Trust 60 State Street Boston, Massachusetts 02109 Ladies and Gentlemen: This opinion is being delivered to you in connection with the Agreement and Plan...Agreement and Plan of Reorganization • March 6th, 2007 • Pioneer Variable Contracts Trust /Ma/
Contract Type FiledMarch 6th, 2007 Company
1 617 526 6000 (t) 1 617 526 5000 (f) wilmerhale.com December 15, 2006 Pioneer Variable Contracts Trust 60 State Street Boston, Massachusetts 02109 Ladies and Gentlemen: This opinion is being delivered to you in connection with the Agreement and Plan...Agreement and Plan of Reorganization • March 6th, 2007 • Pioneer Variable Contracts Trust /Ma/
Contract Type FiledMarch 6th, 2007 Company
November 17, 2006 E*TRADE Funds 671 No. Glebe Road 12th Floor Arlington, Virginia 22203 Kobren Insight Funds 20 William Street Suite 310 Wellesley Hills, Massachusetts 02481 Ladies and Gentlemen: This opinion is being delivered to you in connection...Agreement and Plan of Reorganization • November 17th, 2006 • E Trade Funds
Contract Type FiledNovember 17th, 2006 CompanyThis opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of November 1, 2006 by and between E*TRADE Funds, a Delaware statutory trust, on behalf of its series, E*TRADE Delphi Value Fund ("Acquiring Fund"), and Kobren Insight Funds, a Massachusetts business trust, on behalf of its series, Delphi Value Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the foregoing together constituting