2003 - Dollar Tree
acquires Greenbacks (All a Dollar) for $100 million
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:
acquires all the stock of D in a section 368(a)(1)(B)
ERGO
Acquires Stake in Daum Direct Auto Insurance 24
368-2(c), which includes the following example sanctioning a B-type reorganization where prior cash purchases had been used to
acquire stock of the acquired corporation:
The Rights Plan will not prevent a takeover, but should encourage anyone seeking to
acquire the Company to negotiate with the Board of Directors prior to attempting a takeover.
A corporation wants to
acquire an unrelated target and transfers substantially all of the target's assets into its wholly owned subsidiary.
SL Green Chief Executive Officer Marc Holliday commented, "These latest acquisitions demonstrate the combined ability of SL Green and Jeff Sutton to locate and
acquire sets of properties in the best retail locations".
Acquisition of T's assets: If a new corporation formed by P
acquires T's assets, Sec.
381(c)(1)(B) limit if a member of an acquiring group
acquires loss carryovers from a nonmember in a tax-free asset acquisition.
There is no guarantee that the agreement with TPA or the leases that Fellows has recently acquired will increase the value of its shares of common stock, or that Fellows will
acquire rights to explore and operate any other such projects, or that in the event that it
acquires rights to explore and operate other such projects, that these actions will be successful or increase the value of Fellows' common stock.
The proposed regulations make it clear that, if an acquiring corporation
acquires the target's stock for anything other than its own voting stock, such consideration is treated as money or other property exchanged for the target's assets, and the transaction will not qualify as a C reorganization unless the Sec.
