1 EXHIBIT 2.1 PLAN OF REORGANIZATION UNDER SECTION 368 OF THE INTERNAL REVENUE CODE This is a Plan of Reorganization between Spectra-Physics, Inc., a Delaware corporation ("SPI") and Spectra-Physics Lasers, Inc., a Delaware corporation ("SPL") under...Plan of Reorganization • October 21st, 1997 • Spectra Physics Lasers Inc
AGREEMENTAgreement • October 21st, 1997 • Spectra Physics Lasers Inc • Delaware
