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ACQUIREAquatic Information Retrieval
ACQUIREAdvanced Centre for Queensland University Isotope Research Excellence (Australia)
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A financial holding company and any subsidiary (other than a depository institution or subsidiary of a depository institution) may acquire or control merchant banking investments.
Presumably, you know a company quite well before you decide to acquire it: you've been watching it in the marketplace.
These exceptions apply only if the stock owned prior to the acquisition was not acquired as part of a plan to acquire a 50-percent or greater interest in either the distributing or controlled corporation.
Generali Receives Approval to Acquire PPF's Insurance Business 26
acquires D's assets, including the five-year noncompete agreement.
Once a firm acquires a problematic plan, it stands to suffer all of these consequences, many of which are magnified if the plan is merged into another plan.
In addition, if the exercise price is lent on a nonrecourse basis secured only by the shares acquired, there may, depending on the circumstances, be some uncertainty over whether the employee has in substance purchased the shares pursuant to the ISO or merely entered into an option to acquire the shares upon payment of the purported debt.
As explained in the preamble, the cases are read as holding that if T transfers its assets to an acquiring corporation (P) in exchange for stock of the corporation controlling P (as in Groman), or if P acquires the T assets but pursuant to the plan of reorganization transfers them to a controlled subsidiary (as in Bashford), the continuity-of-interest doctrine is not satisfied.
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:
368(a)(1)(C) that the acquiring corporation acquire "substantially all" of the properties of a target corporation is satisfied when, immediately prior to the target corporation's transfer of assets to the acquiring corporation, the target corporation sells 50% of its historic assets to unrelated parties for cash and immediately transfers that cash, along with its other properties, to the acquiring corporation.
However, the use of property (other than the acquiring corporation's voting stock) to acquire target stock in connection with a subsequent transfer of the target's assets to the acquiring corporation is outside the scope of these regulations and could invalidate a C reorganization by violating the solely-for-voting-stock requirement (Regs.
Example: P, a profitable company, intends to acquire T in a tax-free corporate reorganization.