0001193125-08-131075 Sample Contracts

Agreement and Plan of Reorganization
Agreement and Plan of Reorganization • June 10th, 2008 • Columbia Funds Series Trust • Massachusetts

THIS AGREEMENT AND PLAN OF REORGANIZATION dated as of March 27, 2008, is by and among Excelsior Funds, Inc. and Excelsior Tax-Exempt Funds, Inc. (each an “Acquired Company”), each on behalf of each series thereof identified in Exhibit A hereto as an Acquired Fund (each an “Acquired Fund”), Columbia Funds Series Trust (the “Acquiring Trust”), on behalf of each series thereof identified in Exhibit A hereto as the corresponding Acquiring Fund (each an “Acquiring Fund”), and Columbia Management Advisors, LLC (“Columbia”).

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