Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Wachovia Corp New), ____________________________________________________________________________________ Agreement and Plan of Merger (Edwards a G Inc), Agreement and Plan of Merger (Main Street Trust Inc)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Cullen Frost Bankers Inc), Agreement and Plan of Merger (Cullen Frost Bankers Inc), Agreement and Plan of Merger (Summit Bancshares Inc /Tx/)
Intended Tax Treatment. The parties to this Agreement intend that the Merger to be treated as a reorganization under described in Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Vision Bancshares Inc), Agreement and Plan of Merger (Park National Corp /Oh/)
Intended Tax Treatment. The parties intend the Merger to be treated qualify as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), and the rules and regulations thereunder, ) and intend for this Agreement to constitute a “plan of reorganization” within the meaning for purposes of Sections 354 and 361 of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (S&t Bancorp Inc), Agreement and Plan of Merger (FNB United Corp.)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 and the rules and regulations thereunder (the “Code”), and the rules and regulations thereunder, ) and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Amegy Bancorporation, Inc.), Agreement and Plan of Merger (Zions Bancorporation /Ut/)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under the provisions of Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”)amended, and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within promulgated thereunder (the meaning of the "Code").
Appears in 1 contract
Samples: Agreement and Plan of Merger (Amsouth Bancorporation)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”"CODE"), and the rules and regulations thereunder, and intend for this Agreement to constitute a “"plan of reorganization” " within the meaning of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Golden West Financial Corp /De/)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), ) and the rules and regulations thereunder, thereunder and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 1 contract
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”), 1986 and the rules and regulations thereunder, thereunder (the "Code") and intend for this Agreement to constitute a “"plan of reorganization” " within the meaning of the Code.
Appears in 1 contract
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 (the “Code”), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 1 contract
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 (the “"Code”"), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Cb Bancshares Inc/Hi)
Intended Tax Treatment. The parties intend the Merger to be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended 1986 (the “Code”), and the rules and regulations thereunder, and intend for this Agreement to constitute a “plan of reorganization” within the meaning of the Code.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Central Pacific Financial Corp)
