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Changed 04/25/2007 to refer to Informal Staff Opinion 0611006 11/27/2006 - We are inclined to say that the shareholder takes beneficial ownership of all of the shares that will vest over the two year...
04/24/2007 1) If you are certain that the entity now controlled by A will be its own UPE at the time of closing, you can file with that entity as the acquiring person. If there is any possibility that...
Yes Buyer would aggregate the value of the voting securities with the assets to be acquired. This would be reflected in Items 2 and 3, but not in Items 5 and 7 because it is not a controlling interest...