Pooling; Tax Matters. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of APB 16 and the Regulations of the SEC.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (Webmethods Inc), Agreement and Plan of Merger (Webmethods Inc), Agreement and Plan of Merger (Webmethods Inc)
Pooling; Tax Matters. (a) The Company intends that the Merger be accounted for under the "pooling of interests" method under the requirements of APB Opinion No. 16 (Business Combinations) of the Accounting Principles Board of the American Institute of Certified Public Accountants, the Financial Accounting Standards Board, and the Regulations of the SEC.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (America Online Inc), Agreement and Plan of Merger (Mapquest Com Inc)
