For purposes of determining the 60%-ownership threshold in the foreign acquiring
corporation, the former shareholders need only count the (foreign) stock they own as a result of the transfer of their domestic interests.
In the two years after acquiring
a new or first sex partner, the probability of infection did not differ by women's sexual experience at enrollment.
A financial holding company must provide written notice to the Board on the appropriate form within 30 days after acquiring
more than 5 percent of the voting shares, assets or ownership interests of any company under this subpart, including an interest in a private equity fund, at a total cost to the financial holding company that exceeds the lesser of 5 percent of the Tier 1 capital of the financial holding company or $200 million.
But an acquiring
company can bring positives as well.
If the transaction was the acquisition of a going concern, the records may now be the responsibility of the acquiring
In contrast, the acquiring
corporation's plan should not be relevant, since such acquirer, acting alone, has no direct influence over the distribution.
The EITF observed that costs related to activities or employees of the acquiring
company are not considered in the purchase price allocation because the cost of the acquisition is not allocated to the assets and liabilities of the acquiring
company as discussed in FASB Technical Bulletin no.
The agreement continues a long-standing relationship between the two companies, with TSYS Acquiring
Solutions remaining as Moneris' preferred third-party provider of transaction-processing and related support services in the United States.
1033 involuntary conversion, when both the relinquished and the replacement property are subject to MACRS in the acquiring
A firm acquiring
or merging with another firm whose plan is not in compliance subjects itself to a lawsuit by a disgruntled participant who suffers investment losses.
Often, the acquiring
company has a better credit rating and therefore a lower cost of funds and it can actually enhance profitability by paying back the acquired company debt.
In the case of transactions otherwise qualifying as tax-free reorganizations under section 368(a)(1)(A), (B), (C), or (G) (meeting the requirements of sections 354(b)(1)(a) and (B)), section 368(a)(2)(c) permits the acquiring
corporation to transfer the acquired assets or stock to a corporation "controlled" by the acquiring
368-1(b) requires shareholders of the acquired company to have a continuing and substantial proprietary interest as shareholders of the acquiring
Solutions(SM), formerly Vital Processing Services, the pre-eminent supplier of acquiring
solutions, related systems and integrated support services to the acquiring
industry, today announced an agreement to provide merchant-processing services for Clearent.
An asset's nature and not the manner of its acquisition determines an acquiring
entity's subsequent accounting for the asset.