May 9, 2005Merger Agreement • May 11th, 2005 • iPCS, INC • Radiotelephone communications
Contract Type FiledMay 11th, 2005 Company Industry
Exhibit 8.1 [Mayer, Brown, Rowe & Maw LLP Letterhead] May 9, 2005 iPCS, Inc. 1901 North Roselle Road Schaumburg, Illinois 60195 Re: Agreement and Plan of Merger, dated as of March 17, 2005 (the "Merger Agreement"), by and between iPCS, Inc., and...Merger Agreement • May 11th, 2005 • iPCS, INC • Radiotelephone communications
Contract Type FiledMay 11th, 2005 Company IndustryWe have acted as counsel to iPCS, Inc., a Delaware corporation ("iPCS") in connection with the proposed merger ("Merger") of Horizon PCS, Inc., a Delaware corporation ("Horizon"), with and into iPCS pursuant to the Merger Agreement. Unless otherwise indicated, capitalized terms not defined herein shall have the meaning set forth in the Merger Agreement. This opinion letter is being delivered in connection with, and as of the date of the declaration of the effectiveness by the Securities and Exchange Commission of, iPCS's registration statement on Form S-4 relating to the Merger (the "Registration Statement") to which this opinion appears as an exhibit.
Exhibit 8.1 Form of Mayer, Brown, Rowe & Maw LLP Tax Opinion [Mayer, Brown, Rowe & Maw LLP Letterhead] iPCS, Inc. 1901 North Roselle Road Schaumburg, Illinois 60195 Re: Agreement and Plan of Merger, dated as of March 17, 2005 (the "Merger Agreement"),...Merger Agreement • April 15th, 2005 • Ipcs Inc • Radiotelephone communications
Contract Type FiledApril 15th, 2005 Company IndustryWe have acted as counsel to iPCS, Inc., a Delaware corporation ("iPCS") in connection with the proposed merger ("Merger") of Horizon PCS, Inc., a Delaware corporation ("Horizon"), with and into iPCS pursuant to the Merger Agreement. Unless otherwise indicated, capitalized terms not defined herein shall have the meaning set forth in the Merger Agreement. This opinion letter is being delivered in connection with, and as of the date of the declaration of the effectiveness by the Securities and Exchange Commission of, iPCS's registration statement on Form S-4 relating to the Merger (the "Registration Statement") to which this opinion appears as an exhibit.