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: Shareholders' Agreement (Healthaxis Inc), Shareholders' Agreement (Healthaxis Inc), Shareholders' Agreement (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
