Circular Merger: Definition and additional resources from BNET
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Business Definition for: Circular Merger

Additional Resources

Vodafone Merger With AirTouch; Shareholder Circular and Listing Particulars
BERKSHIRE, England--BUSINESS WIRE--April 22, 1999-- Notice of Extraordinary General Meeting Vodafone Group Plc ("Vodafone") announces that it has today published Listing Particulars relating to the proposed Merger with AirTouch Communications, Inc. ("AirTouch") which was first announced on Jan. 15, 1999 and that it has started posting to shareholders...
Tags: Airtouch, FINANCE, Investment, merger, shareholder, Vodafone Group Plc.
Research articles 1999-04-22
Canadian brewer Molson has outlined a tentative timetable for its proposed merger with the U.S. brewer Adolph Coors
Canadian brewer Molson has outlined a tentative timetable for its proposed merger with the U.S. brewer Adolph Coors. It said it hopes to close the deal by December 27. The first step in the shareholder approval process was accomplished on September 17 with the filing by Coors of a preliminary...
Tags: brewer, merger, Molson, SEC, shareholder
Research articles 2004-10-04
Molson/Coors say merger vote set for January 19th
Molson and Coors have announced that the U.S. Securities and Exchange Commission has completed its review of their joint proxy statement and management information circular in connection with the proposed Molson/Coors merger. The joint proxy statement and management information circular will be mailed to both companies' shareholders beginning the...
Tags: FINANCE, Investment, merger, Molson Coors Brewing Co., shareholder
Research articles 2004-12-13
Domco Updates Its Directors' Circular
FARNHAM, Quebec--BUSINESS WIRE--July 8, 1997--DOMCO (ME;TSE:DOC) The Board of Directors of Domco Inc. met today and approved an updated circular relating to the Armstrong Offer to purchase all of the outstanding securities (Common Shares, Warrants and Debentures) of the Corporation. This circular will be sent to securityholders...
Tags: board, Business Wire, director
Research articles 1997-07-08
Wescam Announces Mailing of Its Directors' Circular and L-3 Communications' Take-Over Bid Circular
Business Editors & High-Tech Writers
Tags: L-3 Communications Holdings Inc.
Research articles 2002-10-16
Spirent Communications plc announces - Circular Available
Spirent Communications plc 11 December 2006 SPIRENT COMMUNICATIONS PLC Circular available for inspection at...
Tags: Spirent Communications
Research articles 2006-12-11
L-3 Communications Announces Mailing of Take-Over Bid Circular and Wescam Directors' Circular for the Acquisition of Canada's Wescam
Business Editors
Tags: acquisition, L-3 Communications Holdings Inc.
Research articles 2002-10-16
Circular inspiration: "and this year, it seems, as usual, bigger definitely is better.".(retail trade rises for Christmas business)(Brief Article)(Column)
IT'S NOT OFTEN that a retailer's weekly sale circular inspires a column, but the recent Kmart circular gave me pause. And quick on its heels was the insert a few days later in The New York Times for what is now Macy's East. ...
Tags: K Mart, Macy, Santa
Research articles 2005-11-14
Trincomali, Ltd. Corporate Update
VANCOUVER, British Columbia--BUSINESS WIRE--Sept. 15, 1999-- Trincomali, Ltd. (OTCBB:TCML) (the "Company") is pleased to announce that it has completed the Tender Offer Circular Offer to Purchase for the shares of Global Explorations Corporation. Shareholders of Global Exploration Corporation will receive the Circular through the usual channels via the...
Tags: Business Wire, INTERNET, Vancouver
Research articles 1999-09-15
Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions.(part 1)
EXECUTIVE SUMMARY * A regulation on best practices for tax advisors was added to restore, promote and maintain the public's confidence. * Circular 230's definition of a covered opinion raises several complicated issues on the significant and principal purpose of written...
Tags: Editor, Exhibit, FINANCE, Internal Revenue Service, practitioner, regulation, Sec, Taxes, Treasury
Research articles 2006-01-01
Whatever Happened to ...?
Here's an update about several issues covered in recent "Capitol Outlook" columns. OMB Circular A-16 updated. OMB's Circular A-16 describes the responsibilities of federal agencies with respect to coordination of surveying, mapping, and related spatial data activities, with the major objective...
Tags: agency, MARKETING, NOAA, U.S. Department of Defense
Research articles 2002-10-01
Advertising and solicitation
Treasury Department Circular Number 230 contains the regulations governing practice before the IRS by attorneys, certified public accountants, enrolled agents and enrolled actuaries. Section 10.30 of Circular 230 addresses advertising and solicitation by tax practitioners. ADVERTISINGUnder Circular 230, practitioners, with respect to any IRS matter, are...
Tags: advertisement, attorney, FINANCE, Government, Internal Revenue Service, practitioner, Regulations, solicitation, Taxes
Research articles 1995-11-01
CIRCULAR LOGIC
Making Sense of Circular 230 ChangesTax practice for CPAs is changing. Recent modifications to Circular 230, the U.S. Treasury Department regulations that govern practice before the IRS, have established several changes that leave CPAs with a new standard for the practice of taxation. The rationale for the revised regulations is...
Tags: FINANCE, Internal Revenue Service, practitioner, regulation, Taxes
Research articles 2005-10-01
VODAFONE: Vodafone merger with AirTouch.
M2 PRESSWIRE-22 April 1999-VODAFONE: Vodafone merger with AirTouch C1994-99 M2 COMMUNICATIONS LTD RDATE:220499 * Shareholder Circular and Listing Particulars * Notice of Extraordinary General Meeting Vodafone Group Plc ("Vodafone") announces that it has today published Listing...
Tags: Airtouch, FINANCE, Investment, merger, shareholder, Vodafone Group Plc.
Research articles 1999-04-22
TELUS and Emergis Mail Takeover Bid Circular and Directors' Circular
TELUS Corporation (TSX: T)(TSX: T.A)(NYSE: TU) and Emergis Inc. (TSX: EME) today announced that TELUS has mailed to shareholders of Emergis its offer and a take-over bid circular dated December 11, 2007, and related documents in connection with its previously announced offer for all of the outstanding common shares of...
Tags: TELUS Corp.
Research articles 2007-12-11
Written tax advice: new Circular 230 rules apply to advice rendered after June 20, '05
Circular 230 governs the recognition of CPAs, attorneys, enrolled agents and other persons representing taxpayers before the IRS and prescribes duties and restrictions relating to such practice. Among these duties and restrictions are "Requirements for covered opinions" contained in Sec. 10.35. (Note: all "Sec." citations refer to Circular 230 sections).
Tags: Sec, tax
Research articles 2005-08-01
Tandem Resources Mails Information Circular and Files Revised Financial Statements
Tandem Resources Ltd. ("Tandem" or the "Company") reports that the Information Circular relating to the Reverse Take-Over by Opel Inc, a US-based private company, has been mailed to all shareholders of Tandem and filed on SEDAR. The Circular discloses all relevant information pertaining to this proposed transaction. Shareholders will be...
Tags: financial, financial statement, Tandem Computers
Research articles 2006-08-30
MERCK DTC PHARMACY CIRCULAR ADS BREAK NEW GROUND.
Direct-to-consumer drug advertising moves to another medium next month: the drugstore circular. Direct-to-consumer drug advertising moves to another medium next month: the drugstore circular.
Tags: Merck & Co. Inc.
Research articles 1999-09-27
Franchise Capital Corporation Amends Its Offering Circular with the Securities and Exchange Commission
SCOTTSDALE, Ariz. -- Franchise Capital Corporation (OTCBB:FCCN) announced today that they have amended their Offering Circular under Regulation E with the Securities and Exchange Commission. The original Offering Circular for $5 million was filed in December of 2004. The amended Offering has been reduced to $500,000. The reduction is a...
Tags: SEC
Research articles 2005-10-21
Flow Around Circular Cylinders. Volume 2: Applications.
M.M. Zdravkovich. Oxford University Press, 198 Madison Ave., New York, NY 10016. 1,264 pages. 2003. ISBN 0-19-856561-5. $165. The unique feature of this book, according to the author, is that it deals exclusively with a single class of bluff bodies with circular cross-section. He...
Tags: cross-section, Engineering, SOFTWARE, University of Oxford
Research articles 2004-01-01