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: Agreement and Plan of Merger (Perficient Inc), Agreement and Plan of Merger (Terra Firma Technologies, Inc.), Agreement and Plan of Merger (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: Agreement and Plan of Merger (Perficient Inc), Agreement and Plan of Merger (Simone Eric)