EXHIBIT 8.1 [TO BE TYPED ON MAYNARD, COOPER LETTERHEAD] Alabama National BanCorporation 1927 First Avenue North Birmingham, Alabama 35203 Attention: Chairman and Chief Executive Officer Re: Agreement and Plan of Merger dated as of July 24, 1997 (the...Merger Agreement • September 26th, 1997 • Alabama National Bancorporation • State commercial banks
