Letterhead] WILMER CUTLER PICKERING HALE AND DORR LLP September 23, 2005 Pioneer Value Fund 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Value Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Value Fund, a Delaware statutory trust, on behalf of its sole series, Pioneer Value Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Value Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the foregoing together constituting the
Letterhead] WILMER CUTLER PICKERING HALE AND DORR LLP September 23, 2005 Pioneer Short Term Income Fund 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Short Term Income Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Short Term Income Fund, a Delaware statutory trust, on behalf of its sole series, Pioneer Short Term Income Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Limited Term Bond Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the
WILMER CUTLER PICKERING HALE AND DORR LLP LETTERHEAD] September 23, 2005 Pioneer Money Market Trust 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Money Market Trust
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Money Market Trust, a Delaware statutory trust, on behalf of its series, Pioneer Cash Reserves Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Prime Money Market Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the foregoing to
Letterhead] WILMER CUTLER PICKERING HALE AND DORR LLP September 23, 2005 Pioneer Series Trust I 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Series Trust I
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Series Trust I , a Delaware statutory trust, on behalf of its series, Pioneer Oak Ridge Large Cap Growth Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Capital Growth Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the forego
LETTERHEAD OF WILMER CUTLER PICKERING HALE AND DORR LLP] September 23, 2005 Pioneer Mid Cap Value Fund 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Mid Cap Value Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Mid Cap Value Fund, a Delaware statutory trust, on behalf of its sole series, Pioneer Mid Cap Value Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Mid Cap Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the foregoing together
LETTERHEAD WILMER CUTLER PICKERING HALE AND DORR LLP] September 23, 2005 Pioneer Ibbotson Asset Allocation Series 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Ibbotson Asset Allocation Series
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Ibbotson Asset Allocation Series, a Delaware statutory trust, on behalf of its series, Pioneer Ibbotson Moderate Allocation Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Strategic Portfolios: Moderate Growth and Income Portfolio ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acqu
letterhead of Wilmer Cutler Pickering Hale and Dorr LLP] September 23, 2005 Pioneer Fund 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in...Agreement and Plan of Reorganization • September 27th, 2005 • Pioneer Fund /Ma/
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of August 22, 2005 by and between Pioneer Fund, a Delaware statutory trust, on behalf of its sole series, Pioneer Fund ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, AmSouth Enhanced Market Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the termination of Acquired Fund (the foregoing together constituting the "T
DRAFT OF SEPTEMBER 13, 2005, SUBJECT TO CHANGE John Hancock Bond Trust 601 Congress Street Boston, Massachusetts 02210 John Hancock Strategic Series 601 Congress Street Boston, Massachusetts 02210 Ladies and Gentlemen: This opinion is being delivered...Agreement and Plan of Reorganization • September 19th, 2005 • Hancock John Bond Trust/
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between John Hancock Bond Trust, a Massachusetts business trust, on behalf of its series, John Hancock High Yield Fund ("Acquiring Fund"), and John Hancock Strategic Series, a Massachusetts business trust, on behalf of its series, John Hancock High Income Fund ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class C shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and
DRAFT OF AUGUST 10, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • August 19th, 2005 • Pioneer Ibbotson Asset Allocation Series
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF AUGUST 10, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • August 18th, 2005 • Pioneer Mid Cap Value Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF AUGUST 10, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • August 18th, 2005 • Pioneer Series Trust I
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF AUGUST 10, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • August 18th, 2005 • Pioneer Series Trust IV
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Series Trust Ii
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Short Term Income Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Fund /Ma/
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Series Trust IV
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Tax Free Income Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Ibbotson Asset Allocation Series
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Money Market Trust
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Value Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Mid Cap Value Fund
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Bond Fund /De/
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat
DRAFT OF JUNE 30, 2005, SUBJECT TO CHANGE [Pioneer Fund/Trust] 60 State Street Boston, Massachusetts 02109 AmSouth Funds 3435 Stelzer Road Columbus, Ohio 43219 Ladies and Gentlemen: This opinion is being delivered to you in connection with the...Agreement and Plan of Reorganization • July 5th, 2005 • Pioneer Series Trust I
This opinion is being delivered to you in connection with the Agreement and Plan of Reorganization (the "Agreement") made as of ______, 2005 by and between [Pioneer Fund/Trust], a [Delaware statutory/Massachusetts business] trust, on behalf of its [sole] series, [Pioneer Fund] ("Acquiring Fund"), and AmSouth Funds, a Massachusetts business trust, on behalf of its series, [AmSouth Fund] ("Acquired Fund"). Pursuant to the Agreement, Acquiring Fund will acquire all of the assets of Acquired Fund in exchange solely for (i) the assumption by Acquiring Fund of all of the Assumed Liabilities of Acquired Fund, as defined in the Agreement (the "Acquired Fund Liabilities"), and (ii) the issuance of Class A shares, Class B shares, and Class Y shares of beneficial interest of Acquiring Fund (the "Acquiring Fund Shares") to Acquired Fund, followed by the distribution by Acquired Fund, in liquidation of Acquired Fund, of the Acquiring Fund Shares to the shareholders of Acquired Fund and the terminat