LCS & Partners represented Shin Kong Financial Holding Co., Ltd.in the completion of its merger with Taishin Financial Holding Co., Ltd. on July 24, 2025, following which the surviving entity was renamed as TS Financial Holding Co., Ltd. ("TS Financial Holding").  Following the merger, TS Financial Holding holds 100% of the shares of both Shin Kong Bank and Taishin Bank. The proposed merger of the two banks was approved by the ROC Financial Supervisory Commission on August 4, 2026. The merger consideration will be the new shares issued by Taishin Bank and cash. The tentative effective day of the merger is set on January 1, 2027.