Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger.
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Samples: Agreement and Plan of Reorganization (Probusiness Services Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Code and (iib) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Mergerinterests under GAAP.
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Samples: Merger Agreement (Allaire Corp)
Tax and Accounting Consequences. It is intended by the The parties hereto intend that the Merger shall (i) will constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger.
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Samples: Merger Agreement (Power One Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Code and (iib) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to that this Agreement constitutes a plan of reorganization within the tax and accounting consequences, respectively, meaning of the MergerCode.
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Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) qualify for accounting treatment as a pooling of interests and shall constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code and of 1986, as amended (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger"Code").
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the parties Parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party Party has consulted with, and is relying exclusively upon, with its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Infospace Com Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code and of 1986, as amended (ii) qualify for accounting treatment the "CODE"). It is intended by the parties hereto that the Merger be treated as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and interests for financial accounting consequences, respectively, of the Mergerpurposes.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Intraware Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Mergerpurchase.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Peregrine Systems Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a "pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger."
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the The parties hereto intend that the Merger shall (i) will constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Mergerpurchase.
Appears in 1 contract
Samples: Merger Agreement (Ubrandit Com)
Tax and Accounting Consequences. It is intended by the parties Parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "CODE") and (ii) qualify for accounting treatment as a pooling of interests. Each party Party has consulted with, and is relying exclusively upon, with its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger.
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the The parties hereto intend that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Code and (iib) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Mergerpurchase transaction under U.S. GAAP.
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (724 Solutions Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as constitute a pooling of interestsinterest for accounting purposes and each of the parties agrees to take all actions reasonably necessary to assure that the Merger will qualify for such treatment. Each party has consulted with, and is relying exclusively upon, with its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Cybergold Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and interests for accounting consequences, respectively, of the Mergerpurposes.
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (Geotel Communications Corp)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger.
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