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where the superscript "m" indicates the existence of a monopoly whenever an upstream merger or a downstream merger takes place.
proposed deal, referred to as a downstream merger, would call for VMware to
The rules also address whether the creditors of insolvent entities should be treated as equity holders of the entity, whether two related acquisitions should be treated as one acquisition, and how a downstream merger is treated.
Major parts of these will be placed overseas, with the IPD monitoring potential consolidation among the majors in the petroleum industry, which began in 1996 with a European downstream merger of BP and Mobil.
The Service used a substance over form analysis to hold that the stock purchase followed by a downstream merger was a redemption.
downstream merger, Murphy will continue to pursue cost-cutting strategies as well as other business opportunities.
The S corporation was merged into a newly created nonprofit organization in a downstream merger.
9) In lieu of a general rule that causes a prior intercompany transfer of stock to trigger gain upon the subsequent liquidation (or downstream merger) of an entity (T) whose stock was transferred, TEI believes that a liquidation of a subsidiary pursuant to section 332 (or a deemed section 332 liquidation as a result of an election under section 338(h)(10)) or a downstream merger should not be triggering events for the recognition of gain.
This right arose from the decision by the Extraordinary General Meeting of Suzano held on June 30, 2004, to approve the downstream merger of Suzano into Bahia Sul.
A merger of a corporation into a brother-sister corporation or a downstream merger of a parent corporation into a subsidiary may be a D reorganization (in addition to being an A reorganization); accordingly, Sec.
Such transactions include a liquidation, a downstream merger, and a distribution to which section 355 applies.
Among the main steps and accomplishments involved in this strategy, the following are highlighted: (i) the Company's listing on Level 1 of Corporate Governance on Bovespa; (ii) the public stock offering in November 2003, with sales efforts outside Brazil, that led to a strong increase in the free float and liquidity of the Company's shares; (iii) the downstream merger of Companhia Suzano de Papel e Celulose into Bahia Sul Celulose S.