Mergers & Acquisitions Law Report Index-Summary

NANOTECHNOLOGY

NET OPERATING LOSSES (NOLs)

See also OWNERSHIP CHANGES IN LOSS CORPORATIONS
– Idaho eliminates special limitations on losses of merged companies, In Brief, 827

NETHERLANDS

– Banking

– – ABN AMRO bailout, EC raises doubts over terms, 343
– – ING to divest insurance, investment management and U.S. divisions, 1033

NEWSPAPERS

– Antitrust exemption sought by industry, 386
– Bankruptcy, Chicago Sun-Times, guild members reject concessions, 901; sale of STMG Holdings approved (Bankr. D. Del.), 1063
– France, Nouvelles Messageries de la Presse Parisienne takeover of Turinvest subject to phase 2 investigation, In Brief, 1037
– Tax-exempt status proposal

See LEGISLATION, FEDERAL, S 673

NONPROFIT ORGANIZATIONS

– Accounting for mergers, FASB final standards expected, 192; issued, 510; webcast set to explain guidance, 848; rules set to take effect, 902
– Hospitals

See HOSPITALS

– Newspaper industry, tax-exempt status proposal

See LEGISLATION, FEDERAL, S 673

– Terminations and mergers required to be reported on 990 series forms, 495

NOTICE

– Mergers

See PREMERGER NOTIFICATION