Los Angeles, was acquired
by Folksamerica Holdings Company Inc.
That is, it is the difference between the fair value of the acquired
company (the amount paid for the company) and the amounts assigned to the acquired
company's assets and liabilities during the purchase price allocation process.
by a company from a financial holding company will be considered to have been acquired
by the company on the date that the share, asset or ownership interest was acquired
by the financial holding company if(A)
Laguna Niguel, CA-based Furon Co.
Thus, if the consolidation's form was a merger or acquisition, the new organization inherits responsibility for the acquired
organization's information assets, including whatever liabilities attach to them.
33) Although the bill was similar to the President's budget proposal in that it would require recognition of corporate-level gain if either the distributing or controlled corporation were acquired
, it differed in several important respects.
The exit plan specifically identifies all significant actions to be taken to complete the plan, acquired
activities that will not be continued (including the method of disposition and location of those activities) and the plan's expected completion date.
Recognize either goodwill of the acquired
business or nonprofit activity or the contribution inherent in the merger or acquisition as a residual based on the value of the identifiable assets acquired
, liabilities assumed, and the consideration transferred (if any); and
197, because it was not acquired
as part of the acquisition of a trade or business or a substantial portion of one.
in the community through drug-resistant Streptococcus pneumoniae.
Effective March 2, the company was acquired
by Arch Capital Group Inc.
Thus, for example, if a firm maintaining a defined benefit plan that permits lump-sum distributions at retirement is acquired
by another firm that has a defined benefit plan that does not permit lump-sum distributions, the merged plans can continue to allow lump-sum distributions to employees from the acquired
firm and not to other employees.