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:
all the stock of D in a section 368(a)(1)(B)
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.