Reorganization; Pooling of Interests. As of the date of this Agreement, assuming compliance by BANC ONE and FCN with the covenants and agreements set forth in Section 7.13 hereof, FCN has no reason to believe that the Second Step Merger will not qualify as a "reorganization" within the meaning of Section 368(a) of the Code and as a "pooling of interests" for accounting purposes.
Appears in 2 contracts
Sources: Agreement and Plan of Reorganization (Banc One Corp /Oh/), Agreement and Plan of Reorganization (First Chicago NBD Corp)