Non-registered shareholders who hold Common Shares through a bank, broker or other nominee should note that these intermediaries may have their own procedures for processing the Consolidation
which may differ from those described above for registered shareholders.
The 2003 regulations expanded the applicability of the statutory merger or consolidation
provisions, by expressly permitting a merger of a target into a limited liability company (LLC) that is disregarded as a separate entity from the acquiring corporation for Federal income tax purposes.
Edamerica is the nation's 9th largest student loan provider, offering a full range of Stafford, PLUS, consolidation
and private loans with competitive borrower benefits and repayment incentives.
In a particularly telling example, the Italian case should have been the poster child for the benefits of fiscal consolidation
through eurozone membership.
Server and storage consolidation
projects are undertaken to achieve IT goals such as responsiveness to business changes, optimization and reduction of IT costs, and increased business efficiency.
The result is an initial assessment of the impact of institutions in changing transaction costs, and the potential relationship these changes played in the recently observed defense industry consolidation
After a data-mart consolidation
, it will achieve a 50% reduction in costs--or $37.
During a recent Webcast on this topic, Hyperion conducted an informal poll of finance and IT managers and found that more than half of the companies are still using spreadsheets and multiple general ledger systems for consolidation
and reporting, and almost half reported financial closing and reporting cycles of 11 business days or longer.
says that consolidation
among mini-mills is unquestionable.
Within a charged political atmosphere, the Financial Accounting Standards Board issued a revised exposure draft to clarify consolidation
policy after its 1995 ED failed to obtain board approval.
The next few sections will be an examination of how centralized implementations of union catalogs meet the functional characteristics-the broad areas of consistent searching/indexing, consolidation
of records, and performance/management--described above.