Certain Federal Income Tax Consequences and "ERISA CONSIDERATIONS" in the Prospectus Supplement as they relate to federal tax matters are true and correct in all material respects.
Certain Federal Income Tax Consequences and "ERISA CONSIDERATIONS" in the Basic Prospectus and under the captions "SUMMARY OF TERMS -- TAX ASPECTS," "-- ERISA," "CERTAIN FEDERAL INCOME TAX CONSEQUENCES" and "ERISA CONSIDERATIONS" in the Prospectus Supplement as they relate to federal tax matters are true and correct in all material respects.
Certain Federal Income Tax Consequences. ERISA Considerations", "Regulation", "Governmental Policies and Legislation", and "Legislative Developments" in the Prospectus or incorporated therein by reference, insofar as such statements constitute a summary of legal and regulatory matters, documents or instruments referred to therein, are accurate descriptions of the matters summarized therein in all material respects and fairly present the information called for with respect to such legal matters, documents and instruments, other than financial and statistical data as to which said counsel expresses no opinion or belief.
Examples of Certain Federal Income Tax Consequences in a sentence
See Certain Federal Income Tax Consequences in this Supplement and the OÅering Circular.
See Certain Federal Income Tax Consequences in this Supplement and the Offering Circular.
The descriptions of federal income tax consequences appearing under the headings "Certain Federal Income Tax Consequences" in the Prospectus and "Federal Income Tax Considerations" in the Prospectus Supplement accurately describe the material federal income tax consequences to holders of the Certificates, under existing law and subject to the qualifications and assumptions stated therein.
Accordingly, the Agreement prohibits the transfer of an interest in a Residual Class to or from a foreign investor without our written consent.See Certain Federal Income Tax Consequences Ì Transfers of Interests in a Residual Class Ì Additional Transfer Restrictions in the OÅering Circular.
See Certain Federal Income Tax Consequences Ì Reporting and Administrative Matters in the OÅering Circular.
More Definitions of Certain Federal Income Tax Consequences
Certain Federal Income Tax Consequences and "Legal Matters" in the Parent Registration Statement and the Company Proxy Statement. This consent does not, however, constitute consent under Section 7 of the Securities Act, and in consenting to such references to our firm we have not certified any part of the Registration Statement and we do not admit that we come within the categories of persons whose consent is required under Section 7 or under the rules and regulations of the SEC issued thereunder. Very truly yours, /s/ Drinker Xxxxxx & Xxxxx LLP DRINKER XXXXXX & XXXXX LLP WASTE MANAGEMENT, INC. 0000 Xxxxxx, Suite 4000 Houston, TX 77002 September __, 1998 Drinker Xxxxxx & Xxxxx LLP 0000 Xxxxxxxx Xxxxxx Xxxxxxxxxxxx, XX 00000 Re: Agreement and Plan of Merger, dated as of August 16, 1998, by and among Waste Management, Inc., Ocho Acquisition Corporation and Eastern Environmental Services, Inc. ----------------------------------------------------------- Ladies and Gentlemen: Eastern Environmental Services, Inc., (the "Company") has requested your opinion as to certain Federal income tax matters in connection with a proposed merger pursuant to which the Company would merge with Ocho Acquisition Corporation ("Subsidiary"), a wholly owned subsidiary of Waste Management, Inc. ("Parent"), with the Company continuing as the surviving corporation and a wholly owned subsidiary of Parent (the "Merger"). The Merger is to be effected pursuant to and in accordance with the Agreement and Plan of Merger, dated as of August 16, 1998, by and among Parent, Subsidiary and the Company (the "Plan of Merger"). Capitalized terms used but not otherwise defined in this letter shall have the meanings ascribed to them in the Plan of Merger. In order to assist you in rendering your opinion, Parent hereby makes the following representations, which representations are true, accurate and complete as of the date hereof:
Certain Federal Income Tax Consequences. ERISA Considerations" and "Supervision and Regulation" in the Prospectus or incorporated therein by reference, insofar as such statements constitute a summary of legal and regulatory matters, documents or instruments referred to therein, are accurate descriptions of the matters summarized therein in all material respects and fairly present the information called for with respect to such legal matters, documents and instruments, other than financial and statistical data as to which said counsel expresses no opinion or belief.
Certain Federal Income Tax Consequences. ERISA Considerations" and the information contained in the Registration Statement pursuant to Item 15, to the extent that such information constitutes summaries of statutes, laws, ordinances, rules, regulations, legal or governmental proceedings, contracts and other documents, the Company's Restated Certificate of Incorporation or by-laws or the Declaration, has been reviewed by such counsel and is accurate and fairly presents the information required to be shown under the 1933 Act and the 1933 Act Rules and Regulations.
Certain Federal Income Tax Consequences and "ERISA Considerations" and (B) in the Registration Statement under Item 15, and (C) in the Company's most recent Annual Report in Form 10-KSB under the caption "Item 3-Legal Proceedings," insofar as such statements constitute a summary of the legal matters or documents referred to therein, constitute accurate summaries thereof in all material respects.
Certain Federal Income Tax Consequences. STATE TAX CONSEQUENCES", "ERISA CONSIDERATIONS", "LEGAL INVESTMENT MATTERS" and "METHOD OF DISTRIBUTION", as to which the Transferor makes no representation) does not contain an untrue statement of a material fact and does not omit to state a material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading.
Certain Federal Income Tax Consequences and "Underwriters," and (B) in the Registration Statement in Items 14 and 15, in each case insofar as such statements constitute summaries of the legal matters, documents or proceedings referred to therein, do not contain any misstatements with respect to such legal matters, documents and proceedings and fairly summarize the matters referred to therein;
Certain Federal Income Tax Consequences is a fair and accurate summary of the matters addressed therein, based upon current law and the assumptions stated or referred to therein.