similar transactions
(2) Mergers or similar transactions. In the case of a merger or similar transaction, the information must include: (i) A brief description of the transaction; (ii) The consideration offered to security holders; (iii) The reasons for engaging in the transaction; (iv) The vote required for approval of the transaction; (v) An explanation of any material differences in the rights of security holders as a result of the transaction, if material; (vi) A brief statement as to the accounting treatment of the transaction, if material; and (vii) The federal income tax consequences of the transaction, if material.