Pooling; Tax Matters. (a) Neither Company nor any of its "affiliates" (as defined in Section 5.12) has taken or has agreed to take any action or failed to take any action that would prevent the Merger from (i) being treated for financial accounting purposes as a "pooling of interests" in accordance with GAAP and the regulations and interpretations of the SEC, or (ii) from qualifying as a reorganization within the meaning of Section 368(a) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Titan Corp), Agreement and Plan of Merger (Titan Corp)
Pooling; Tax Matters. (a) Neither Company Acquiror nor any of its "affiliates" (as defined in Section 5.12) has taken or has agreed to take any action or failed to take any action that would prevent the Merger from (i) being treated for financial accounting purposes as a "pooling of interests" in accordance with GAAP and the regulations and interpretations of the SEC, or (ii) from qualifying as a reorganization within the meaning of Section 368(a) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Titan Corp), Agreement and Plan of Merger (Titan Corp)
