TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute a reorganization of Merger Sub and the Company within the meaning of Section 368(a) of the Code, and (b) be accounted for as a pooling of interests under GAAP. The parties hereby adopt this Agreement as a "plan of reorganization" of Merger Sub and the Company within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (King Pharmaceuticals Inc), Agreement and Plan of Merger (King Pharmaceuticals Inc), Agreement and Plan of Merger (Medco Research Inc)
TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute a reorganization of Merger Sub and the Company within the meaning of Section 368(a368(a)2(E) of the Code, and (b) be accounted for as a pooling of interests under GAAPGAAP and the rules and regulations of the SEC. The parties hereby adopt this Agreement as a "plan of reorganization" of Merger Sub and the Company within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Think New Ideas Inc), Agreement and Plan of Merger (Answerthink Consulting Group Inc)
TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute a reorganization of Merger Sub and the Company within the meaning of Section 368(a) of the Code, and (b) be accounted for as a pooling of interests under GAAPGAAP and the rules and regulations of the SEC. The parties hereby adopt this Agreement as a "plan of reorganization" of Merger Sub and the Company within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Titan Corp), Agreement and Plan of Merger (Advanced Communication Systems Inc)
TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute a reorganization of Merger Sub and the Company within the meaning of Section 368(a) 368 of the Internal Revenue Code of 1986, as amended (the "Code, ") and (b) be accounted qualify for accounting treatment as a pooling of interests under GAAPAccounting Principle Board Opinion No. 16. The parties hereby adopt this Agreement as a "plan of reorganization" of Merger Sub and the Company within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Proxicom Inc), Agreement and Plan of Merger (Proxicom Inc)
TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute qualify as a reorganization of Merger Sub and the Company within the meaning of Section 368(a) of the Code, and (b) be accounted for as a "pooling of interests interests" under GAAPGAAP and the rules and regulations of the SEC. The parties hereby adopt this Merger Agreement as a "plan of reorganization" of Merger Acquiror Sub and the Company within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute a reorganization of Merger Sub and the Company within the meaning of Section 368(a) 368 of the Internal Revenue Code of 1986, as amended (the "Code, ") and (b) be accounted qualify for accounting treatment as a pooling of interests under GAAPinterests. The parties hereby adopt this Agreement as a "plan of reorganization" of Merger Sub and the Company within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.Company
Appears in 1 contract
TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the parties hereto that the Merger shall (a) constitute a reorganization of Merger Sub and the Company within the meaning of Section 368(a) 368 of the Internal Revenue Code of 1986, as amended (the "Code, ") and (b) be accounted qualify for accounting treatment as a pooling of interests under GAAPinterests. The parties hereby adopt this Agreement as a "plan of or reorganization" of Merger Sub and the Company within the meaning of Sections 1.368-2(g1.3682(g) and 1.368-3(a) of the United States Treasury Regulations.. ARTICLE II
Appears in 1 contract
TAX AND ACCOUNTING TREATMENT OF THE MERGER. It is intended by the The parties hereto intend that the Merger shall (a) constitute a reorganization of Merger Sub and the Company Waves within the meaning of Section 368(a) of the Code, and (b) be accounted for as a pooling of interests purchase under GAAP. The parties hereby adopt this Agreement as a "βplan of reorganization" β of Merger Sub and the Company Waves within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Samples: Agreement and Plan of Merger (Mobile Reach International Inc)
