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Technology Stocks : Ascend Communications (ASND) -- Ignore unavailable to you. Want to Upgrade?

To: Tech97 who wrote (29373)	1/5/1998 7:48:00 AM
From: Sector Investor	Read Replies (1) \| Respond to of 61433

Nice article on Gigabit Ethernet. Not an ASND market at this time, but shows the need for higher bandwidth in the LAN environment, which of course affects the need for WAN bandwidth. The article also gives some graphs on pricing trends for NICs, Hubs and Switches. This is worth saving on News Only, so I will put it there too. intel.com

To: Tech97 who wrote (29373)	1/5/1998 8:44:00 AM
From: Glenn D. Rudolph	Read Replies (2) \| Respond to of 61433

No. One of the condition for pooling-of-interests accounting (note not tax) treatment is that the acquirer (LU) must be an autonomous entity for at least two years prior to the inititation of the merger. Initiation is defined as when two parties agree to the terms of the merger and make a public annoucement. Usually this means that a definitive merger agreement has been reached. I believe the earliest date that LU can qualify for pooling-of-interests accounting treatment is either April 1998 or October 1998 ( will depend on when LU spun off from T). This was the information we needed. Tech are you accountant that was familiar with this situation during a discussion a few months ago? Glenn