Exhibit 8.1 June 29, 2000 The Geon Company One Geon Center Avon Lake, Ohio 44012-0122 Re: Consolidation of The Geon Company, M.A. Hanna Company and Consolidation Corp. Gentlemen: You have requested our opinion in connection with the transaction...Consolidation Agreement • June 30th, 2000 • Hanna M a Co/De • Miscellaneous plastics products
