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Technology Stocks : MRV Communications (MRVC) opinions?
MRVC 9.975-0.1%Aug 15 5:00 PM EST

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To: Renee Scherb who started this subject8/1/2000 5:16:11 PM
From: opalapril  Read Replies (1) of 42804
 
More on M&A: "Pooling of Interests"

"Under present rules, several very specific rules must be met for a transaction to receive pooling accounting treatment, including (1) only voting common stock of the purchaser may be issued in the transaction, (2) no substantial cash or other "boot" may be paid, (3) the ownership and assets of the target may not be modified in anticipation of the transaction (through redemption or
issuance of shares, or a spin-off of assets), and (4) the target cannot have been a subsidiary of another corporate affiliated group within the last two years.


mmmlaw.com
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