Maine Code § 13-2197

Preferred; issuance in payment for purchases by association
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Whenever an association, organized with preferred shares of stock, purchases the stock or any
property or any interest in any property of any person, it may discharge the obligations so incurred
wholly or in part, by exchanging for the acquired interest, shares of its preferred stock to an amount

which at par value would equal the fair market value of the stock or interest so purchased, as determined
by the board of directors. In that case the transfer to the association of the stock or interest purchased
shall be equivalent to payment in cash for the shares of stock issued.

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