Accounting and Tax Treatment. The parties to this Agreement intend that the Merger shall be treated as a reorganization under Section 368(a) of the Code.
Appears in 3 contracts
Samples: Merger Agreement (Perficient Inc), Merger Agreement (Terra Firma Technologies, Inc.), Merger Agreement (Terra Firma Technologies, Inc.)
Accounting and Tax Treatment. The parties to this Agreement intend that the Merger shall be treated as a reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended (the "Code").
Appears in 2 contracts
Samples: Merger Agreement (Perficient Inc), Merger Agreement (Simone Eric)