Despite numerous letters requesting additional information, including the source of funds used to acquire
the First Western shares, the Purchasing Group failed to correct its deficiencies.
[section] 1.263(a)-4 applies only to costs incurred to acquire
any or to create some intangibles.
A financial holding company may not under this subpart acquire
or control assets, other than debt or equity securities or other ownership interests in a company, unless:
agreed to acquire
100% of the outstanding shares of Wyman-Gordon, North Grafton, Massachusetts, a producer of high-quality castings for the aerospace, energy and industrial markets.
D's assets, including the five-year noncompete agreement.
The second way to acquire
the shares of stock of a target corporation is through a reverse stock merger, commonly referred to as an (a)(2)(E) reorganization.
Under the definitive agreement, Ferro would acquire
the business, including the Santicizer brand of plasticizers, as well as Solutia's Delaware River plant in Bridgeport, NJ, and other assets.
and thereby acquire
its wholly owned savings association, Emerald Coast Bank, both of Panama City Beach, Florida ("Emerald") after that institution's conversion from a state-chartered savings bank to a federally chartered savings association.(1)
Once Adams and Barnes acquire
Bigco stock, the temporal issue is how long Adams, for example, must hold her Bigco stock.
Believing in continuing consolidation (Warren said it will become increasingly harder for small foundries to cope with regulations), Citation plans to acquire
more foundries, add internal capacity and expand its market base.
United Business Media (UBM; London) has submitted a binding offer to acquire
MediMedia's (Teterboro, NJ) drug information businesses in continental Europe and Asia, and all the trade press, patient education and pharma marketing solutions businesses in Germany, Benelux and Asia-Pacific.
When employee benefit issues and sources of liability can be identified at the outset, firms can make better decisions such as whether or not to proceed with the transaction; whether to terminate, merge or acquire
any given plan; and how to allocate responsibilities among the parties for handling potential liabilities.
Dow Chemical, Midland, MI, has reached a definitive agreement to acquire
General Latex and Chemical, Cambridge, MA, said to be one of the largest rigid polyurethane systems suppliers in North America and a leader in rigid polyurethane foam formulations.
Cisco has used its stock as the acquisition currency in 95 percent of its merger deals, Hanafi estimates, and doesn't shy away from paying steep premiums for companies it acquires
. The market has driven valuations of Internet companies - including Cisco - to stratospheric levels, and Cisco has to compete with those valuations when it moves to acquire
As a result, section 355(e) provides that stock or securities in a controlled corporation will not be considered qualifying property for purposes of section 355(c)(2) or section 361(c)(2) if the intended distribution under section 355 is part of a "plan (or series of related transactions)" in which one or more persons acquire
directly or indirectly stock representing a 50-percent or greater interest in the distributing or any controlled corporation.