The result of such an "inversion" is that the foreign acquiring
company becomes a surrogate foreign corporation with respect to the domestic corporation or partnership that is the expatriated entity.
ii) Any company that the foreign bank or affiliated company controls or is presumed to control under paragraph (b)(1) of this section if the company is engaged in acquiring
or controlling merchant banking investments and the proceeds of the covered transaction are used for the purpose of funding the company's merchant banking investment activities.
Kaplan-Meier analysis was used to estimate cumulative probabilities of acquiring
1033 involuntary conversion, when both the relinquished and the replacement property are subject to MACRS in the acquiring
In July, Equity Residential Properties Trust, a Chicago-based real estate investment trust, announced it would be acquiring
Lexford Residential Trust in a $740 million transaction, including the assumption of about $530 million of debt.
Solutions(SM), the pre-eminent supplier of acquiring
solutions, related systems and integrated support services to the acquiring
industry, announced today that it has renewed its merchant-processing service agreement with Moneris Solutions covering its U.
The cost has no future economic benefit to the combined company, is incremental to other costs incurred by either the acquired or acquiring
company in the conduct of activities before the consummation date and will be incurred as a direct result of the exit plan.
the plan of either the distributing corporation or the controlled corporation and the plan of the acquiring
In view of these considerations, substituting the schedules of the acquiring
organization for the old ones, or incorporating newly acquired records into a preexisting schedule is a perfectly appropriate practice.
But for full integration, you will operate successfully only if you have one corporate culture--ultimately, that of the acquiring
The validity of the purported C reorganization is called into question; the solely-for-voting-stock requirement does not seem to be satisfied, due to the acquiring
corporation's acquisition of J's target stock for cash "in connection with" the acquiring
corporation's acquisition of substantially all of the target's assets; see Regs.
The Class A approval from TSYS Acquiring
Solutions signifies that a payment system has successfully passed established testing requirements and is fully supported.