AGREEMENT AND PLAN OF REORGANIZATION THIS AGREEMENT AND PLAN OF REORGANIZATION (the Agreement ) is made as of this 11th day of August, 2010, by and between Seasons Series Trust, a Massachusetts business trust (the Trust ), on behalf of the Focus...Reorganization Agreement • May 27th, 2011 • Seasons Series Trust • Massachusetts
AGREEMENT AND PLAN OF REORGANIZATION THIS AGREEMENT AND PLAN OF REORGANIZATION (the Agreement ) is made as of this 11th day of August, 2010, by and between Seasons Series Trust, a Massachusetts business trust (the Trust ), on behalf of the Focus Growth Portfolio (the Acquiring Fund ), and the Trust, on behalf of the Focus Growth and Income Portfolio (the Target Fund, and together with the Acquiring Fund, the Funds ). Each of the Acquiring Fund and Target Fund is designated as a legally separate series of the Trust. This Agreement is intended to be, and is adopted as, a plan of reorganization within the meaning of Section 368(a) of the United States Internal Revenue Code of 1986, as amended (the Code ), and the Treasury Regulations promulgated thereunder. The reorganization will consist of: (i) the transfer of all of the assets of the Target Fund in exchange for Class 2 and Class 3 shares of the Acquiring Fund, as applicable ( Acquiring Fund Shares ); (ii) the assumption by the Acquirin
