Accounting Matters; Reorganization. Neither Culligan nor any of its affiliates has taken or agreed to take any action that (without giving effect to any actions taken or agreed to be taken by USF or any of its affiliates) would (a) prevent USF from accounting for the business combination to be effected by the Merger as a pooling-of-interests for financial reporting purposes or (b) prevent the Merger from constituting a reorganization qualifying under the provisions of Section 368(a) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (United States Filter Corp), Agreement and Plan of Merger (Culligan Water Technologies Inc)
Accounting Matters; Reorganization. Neither Culligan USF nor any of its affiliates has taken or agreed to take any action that (without giving effect to any actions taken or agreed to be taken by USF Culligan or any of its affiliates) would (a) prevent USF from accounting for the business combination to be effected by the Merger as a pooling-of-interests for financial reporting purposes or (b) prevent the Merger from constituting a reorganization qualifying under the provisions of Section 368(a) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Culligan Water Technologies Inc), Agreement and Plan of Merger (United States Filter Corp)
