Nature of Transactions. The parties intend that the Merger shall constitute a purchase under GAAP and a tax-free reorganization under the Internal Revenue Code of 1986, as amended.
Appears in 3 contracts
Samples: Agreement and Plan of Reorganization (Healthaxis Inc), Agreement and Plan of Reorganization (Healthaxis Inc), Agreement and Plan of Reorganization (Healthaxis Inc)
Nature of Transactions. The parties intend that the Merger shall constitute a purchase pooling-of-interests under GAAP and a tax-free reorganization under the Internal Revenue Code of 1986, as amended.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Sungard Data Systems Inc)
