Rogers Sugar Inc. is the successor entity to Rogers Sugar Income Fund. As at January 1, 2011, Rogers Sugar Income Fund was converted to a conventional corporation under the name of Rogers Sugar Inc. Outstanding units of Rogers Sugar Income Fund were converted on a one-for-one basis for shares of Rogers Sugar Inc. As a result of the reorganization, Rogers Sugar Inc. now owns all of the outstanding shares of Lantic Inc., as well as the subordinated Lantic notes. There is no change in the way the business of Lantic is being carried-out.
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