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Koehler, the Court held that a corporation resulting from the merger of 17 corporations that had filed separate income tax returns could not carry over and deduct pre-merger NOLs of three of the merged corporations against post-merger income attributable to the businesses of the other corporations.
Halifax, Nova Scotia, merged into Manufacturers Life Insurance Co.
To determine if a merged company will have excessive market power, the increase of market concentration must be measured.
of Texas, Irving, Texas, was merged into American Health and Life Insurance Co.
1, the company merged into Eastern Atlantic Insurance Co.
Based on its existing level of operations, the newly merged care and disease management company expects annualized revenues in excess of $50 million from existing customers, consisting of a combination of administrative services and risk-based revenue.
Atlanta, was merged into Equitable Life Insurance Company of Iowa during 2003.
The merged project area is large, encompassing 10,400 acres in four sub-areas.
Capstone Balanced Fund, Capstone Canadian Equity Fund, and Capstone Global Equity Fund (the "Merging Capstone Funds"), will, subject to unitholder and regulatory approval, be merged with the Juniper Equity Growth Fund.
Cedar Rapids, Iowa, was merged into Life Investors Insurance Company of America, effective in December.
The merged investment trust business will rank sixth in terms of assets under management (8.
and was simultaneously merged into FSA, the surviving company.
The net effect of borders depends both on the size of the merged country and on preexisting levels of income.