Accounting and Tax Treatment. Neither Old Kent nor, to its knowledge, any of its affiliates, has taken or agreed to take any action or knows of any reason that, with respect to Old Kent and its affiliates, would prevent Old Kent from accounting for the business combination to be effected by the Merger as a pooling-of-interests. Old Kent has no knowledge of any reason why the Merger would fail to qualify as a reorganization under Section 368(a) of the Internal Revenue Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Grand Premier Financial Inc), Old Kent Financial Corp /Mi/
Accounting and Tax Treatment. Neither Old Kent nor, to its knowledge, any of its affiliates, has taken or agreed to take any action or knows of any reason that, with respect to Old Kent and its affiliates, would prevent Old Kent from accounting for the business combination to be effected by the Merger as a pooling-of-interests. Old Kent has is aware of no knowledge of any reason why the Merger would will fail to qualify as a reorganization under Section Sec- tion 368(a) of the Internal Revenue Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Old Kent Financial Corp /Mi/), Agreement and Plan of Merger (CFSB Bancorp Inc)
Accounting and Tax Treatment. Neither Old Kent nor, to the best of its knowledge, any of its affiliates, has taken or agreed to take any action or knows of any reason that, with respect to Old Kent and its affiliates, would prevent Old Kent from accounting for the business combination to be effected by the Merger as a pooling-of-interests. Old Kent has is aware of no knowledge of any reason why the Merger would will fail to qualify as a reorganization under Section 368(a) of the Internal Revenue Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Old Kent Financial Corp /Mi/), Agreement and Plan of Merger (First Evergreen Corp)
Accounting and Tax Treatment. Neither Old Kent nor, to its knowledge, any of its affiliates, has taken or agreed to take any action or knows of any reason that, with respect to Old Kent and its affiliates, would prevent Old Kent from accounting for the business combination to be effected by the Merger as a pooling-of-interests. Old Kent has is aware of no knowledge of any reason why the Merger would will fail to qualify as a reorganization under Section 368(a) of the Internal Revenue Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Old Kent Financial Corp /Mi/)
Accounting and Tax Treatment. Neither Old Kent nor, to its knowledge, any of its affiliates, has taken or agreed to take any action or knows of any reason that, with respect to Old Kent and its affiliates, would prevent Old Kent from accounting for the business combination to be effected by the Merger as a pooling-of-interests. Old Kent has no knowledge of any reason why the Merger would fail to qualify as a reorganization under Section 368(a) of the Internal Revenue Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Merchants Bancorp Inc/De/)
