EXHIBIT 2.1 AMENDMENT NO. 2 TO AGREEMENT AND PLAN OF REORGANIZATION This AMENDMENT NO. 2 TO AGREEMENT AND PLAN OF REORGANIZATION, dated as of February 27, 2002 (the "Amendment"), by and among R&G FINANCIAL CORPORATION, a Puerto Rico corporation...Agreement and Plan of Reorganization • February 28th, 2002 • R&g Financial Corp • State commercial banks • Puerto Rico
