Reorganization; Pooling of Interests. As of the date of this Agreement, Mercantile has no reason to believe that the Merger will not qualify as a "reorganization" within the meaning of Section 368(a) of the Code and, subject to Section 6.4, as a "pooling of interests" for accounting purposes.
Appears in 2 contracts
Sources: Merger Agreement (Firstar Corp /New/), Merger Agreement (Mercantile Bancorporation Inc)