Common Contracts

5 similar null contracts by Pioneer Variable Contracts Trust /Ma/, E Trade Funds

1 617 526 6000 (t) +1 617 526 5000 (f) wilmerhale.com November 9, 2007 Pioneer Variable Contracts Trust 60 State Street Boston, Massachusetts 02109 Ladies and Gentlemen: This opinion is being delivered to you in connection with the Agreement and Plan...
Pioneer Variable Contracts Trust /Ma/ • November 27th, 2007

This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of November 5, 2007 by and between Pioneer Variable Contracts Trust, a Delaware statutory trust (the "Trust"), on behalf of its series, Pioneer Fund VCT Portfolio ("Acquiring Portfolio"), and the Trust on behalf of its series, Pioneer Value VCT Portfolio ("Acquired Portfolio"). Pursuant to the Agreement, Acquiring Portfolio will acquire all of the assets of Acquired Portfolio in exchange solely for (i) the assumption by Acquiring Portfolio of all of the Assumed Liabilities of Acquired Portfolio as defined in the Agreement (the "Acquired Portfolio Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Portfolio (the "Acquiring Portfolio Shares") to Acquired Portfolio, followed by the distribution by Acquired Portfolio, in liquidation of Acquired Portfolio, of the Acquiring Portfolio Shares to the shareholders of Acquired Portfolio and t

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November 17, 2006 E*TRADE Funds 671 No. Glebe Road 12th Floor Arlington, Virginia 22203 Kobren Insight Funds 20 William Street Suite 310 Wellesley Hills, Massachusetts 02481 Ladies and Gentlemen: This opinion is being delivered to you in connection...
E Trade Funds • November 17th, 2006

This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of November 1, 2006 by and between E*TRADE Funds, a Delaware statutory trust, on behalf of its series, E*TRADE Delphi Value Fund ("Acquiring Fund"), and Kobren Insight Funds, a Massachusetts business trust, on behalf of its series, Delphi Value Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the foregoing together constituting

DRAFT OF MARCH 13, 2006, SUBJECT TO CHANGE Pioneer Variable Contracts Trust 60 State Street Boston, Massachusetts 02109 Ladies and Gentlemen: This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the...
Pioneer Variable Contracts Trust /Ma/ • March 17th, 2006

This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______________ by and between Pioneer Variable Contracts Trust, a Delaware statutory trust, on behalf of its series, Pioneer Small Cap Value Portfolio ("Acquiring Portfolio"), and Pioneer Variable Contracts Trust, on behalf of its series, [Pioneer Small Company VCT Portfolio][Pioneer Small Cap Value II VCT Portfolio] ("Acquired Portfolio"). Pursuant to the Agreement, Acquiring Portfolio will acquire all of the assets of Acquired Portfolio in exchange solely for (i) the assumption by Acquiring Portfolio of all of the Assumed Liabilities of Acquired Portfolio, as defined in the Agreement (the "Acquired Portfolio Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Portfolio (the "Acquiring Portfolio Shares") to Acquired Portfolio, followed by the distribution by Acquired Portfolio, in liquidation of Acquired Portfolio, of the Acquir

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