Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 142 contracts
Samples: Option Agreement (Blastgard International Inc), Merger Agreement (Siebel Systems Inc), Merger Agreement (Titan Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 15 contracts
Samples: Merger Agreement (Exelixis Inc), Merger Agreement (Vsi Enterprises Inc), Merger Agreement (Ipl Systems Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 11 contracts
Samples: Merger Agreement (SyntheMed, Inc.), Merger Agreement (Echo Healthcare Acquisition Corp.), Merger Agreement (Catalyst Semiconductor Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 7 contracts
Samples: Merger Agreement (CLS Holdings USA, Inc.), Merger Agreement (Rita Medical Systems Inc), Agreement and Plan of Reorganization (Rainbow Technologies Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to file the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 6 contracts
Samples: Merger Agreement (CWR 1, LLC), Merger Agreement (Trustfeed Corp.), Agreement and Plan of Merger and Reorganization (Ohr Pharmaceutical Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 5 contracts
Samples: Merger Agreement (Avatech Solutions Inc), Agreement and Plan of Merger and Reorganization (Discovery Partners International Inc), Merger Agreement (Nitromed Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 4 contracts
Samples: Merger Agreement (Poniard Pharmaceuticals, Inc.), Merger Agreement (Novacea Inc), Merger Agreement (Corautus Genetics Inc)
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. The Company, Parent and Merger Sub will each be a party to the reorganization within the meaning of Section 368(b) of the Code.
Appears in 4 contracts
Samples: Merger Agreement (Broadcast International Inc), Merger Agreement (Opnext Inc), Merger Agreement (Oclaro, Inc.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 4 contracts
Samples: Merger Agreement (Resonate Blends, Inc.), Merger Agreement (DropCar, Inc.), Merger Agreement (Pioneer Power Solutions, Inc.)
Tax Consequences. For federal income tax Tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Treasury Regulations Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 4 contracts
Samples: Merger Agreement (Tapimmune Inc.), Merger Agreement (Opexa Therapeutics, Inc.), Merger Agreement (Signal Genetics, Inc.)
Tax Consequences. For federal income tax purposes, It is intended by the parties that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations. Each party hereto and its affiliates agree to treat the Merger as a reorganization within the meaning of Section 368 of the Code. Each party has consulted with its own tax advisors with regard to the tax consequences of the Merger.
Appears in 4 contracts
Samples: Merger Agreement (Coulter Pharmaceuticals Inc), Merger Agreement (Vitalcom Inc), Merger Agreement (Corixa Corp)
Tax Consequences. For federal income tax purposes, The parties intend that the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby , and adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations.
Appears in 4 contracts
Samples: Merger Agreement (SSP Solutions Inc), Merger Agreement (Shah Kris & Geraldine Family Trust), Merger Agreement (SSP Solutions Inc)
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”) and that this Agreement shall constitute a plan of reorganization for the purposes of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 4 contracts
Samples: Merger Agreement (Frontier Financial Corp /Wa/), Merger Agreement (Washington Banking Co), Merger Agreement (Heritage Financial Corp /Wa/)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code"). The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Applied Nanoscience Inc.), Merger Agreement (Pacific Vision Group Inc), Merger Agreement (Capital Title Group Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Manufacturers Services LTD), Merger Agreement (Global Sports Inc), Merger Agreement (Manufacturers Services LTD)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Fidelity National Financial Inc /De/), Merger Agreement (Harbinger Capital Partners Master Fund I, Ltd.), Merger Agreement (Salton Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury IRS Regulations.
Appears in 3 contracts
Samples: Merger Agreement (United American Companies Inc), Merger Agreement (Providence Capital I Inc), Merger Agreement (Gourmet Station Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the “Code”). The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” 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: Merger Agreement (Website Pros Inc), Merger Agreement (Website Pros Inc), Merger Agreement (WEB.COM, Inc.)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to constitute qualify as a reorganization within the meaning of described in Section 368 368(a) of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) 3 of the United States Treasury Income Tax Regulations.
Appears in 3 contracts
Samples: Merger Agreement (Cogent Communications Group Inc), Merger Agreement (Cogent Communications Group Inc), Merger Agreement (Cogent Communications Group Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Adobe Systems Inc), Merger Agreement (Adobe Systems Inc), Merger Agreement (Macromedia Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" 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 Reorganization (Sanmina Corp/De), Agreement and Plan of Reorganization (Platinum Software Corp), Agreement and Plan of Reorganization (Sci Systems Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.this
Appears in 3 contracts
Samples: Merger Agreement (Medibuy Com Inc), Agreement and Plan of Merger and Reorganization (Terayon Communication Systems), Merger Agreement (Terayon Communication Systems)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby Parties adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Samples: Merger Agreement (Synlogic, Inc.), Merger Agreement (Mirna Therapeutics, Inc.), Merger Agreement (Nivalis Therapeutics, Inc.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Samples: Merger Agreement (Cleanspark, Inc.), Merger Agreement (Wikisoft Corp.), Merger Agreement (Lifequest World Corp.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to file the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Samples: Agreement and Plan of Merger and Reorganization (Neothetics, Inc.), Merger Agreement (Senseonics Holdings, Inc.), Merger Agreement (Regado Biosciences Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeCode with respect to which no gain or loss will be recognized by a stockholder of the Company upon the conversion of Company Common Stock into Veeco Shares pursuant to the Merger (except with respect to any cash received in lieu of a fractional share). The parties to this Merger Agreement hereby adopt this Merger Agreement as a "plan of reorganization" within the meaning of as described in Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Merger Agreement (Veeco Instruments Inc), Merger Agreement (Veeco Instruments Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Treasury Regulations sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 2 contracts
Samples: Merger Agreement (Rurbanc Data Services Inc), Merger Agreement (Rurban Financial Corp)
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 368(a)(1)(A) and (a)(2)(E) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within Notwithstanding the meaning of Sections 1.368-2(g) and 1.368-3(a) foregoing, no representation or warranty is made by any party hereto regarding the treatment or consequences of the United States Treasury RegulationsMerger for purposes of U.S. federal income tax, or foreign, state or local tax law.
Appears in 2 contracts
Samples: Merger Agreement (Starmedia Network Inc), Merger Agreement (Starmedia Network Inc)
Tax Consequences. For federal income tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a3T(a) of the United States Treasury Regulations.Regulations of which the
Appears in 2 contracts
Samples: Merger Agreement (Rf Micro Devices Inc), Merger Agreement (Sirenza Microdevices Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeReorganization. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Merger Agreement (Switch & Data Facilities Company, Inc.), Merger Agreement (Equinix Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "“plan of reorganization" ” 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: Merger Agreement (Contango Oil & Gas Co), Merger Agreement (Crimson Exploration Inc.)
Tax Consequences. For federal income tax purposes, the Merger is Mergers, taken together, are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” 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: Merger Agreement, Merger Agreement (Borland Software Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt intend this Agreement to be treated as a "plan of reorganization" 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: Merger Agreement (Oncormed Inc), Merger Agreement (Gene Logic Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section described in section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections sections 1.368-2(g) and 1.368-3(a) of the United States Treasury RegulationsIncome Tax Regulations (the "TREASURY REGULATIONS").
Appears in 2 contracts
Samples: Agreement and Plan of Reorganization (Inverness Medical Innovations Inc), Merger Agreement (Art Technology Group Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "plan of reorganization" with respect to the Company and Sub within the meaning of Sections 1.368-1.368- 2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Merger Agreement (Sunbelt Automotive Group Inc), Merger Agreement (Sunbelt Automotive Group Inc)
Tax Consequences. For United States federal income tax purposes, the Parties intend that the Merger is intended to constitute will qualify as a reorganization within the meaning of “reorganization” under Section 368 368(a) of the CodeCode and the Parties will report the Merger as such for United States federal, state and local income tax purposes. The parties to this Agreement hereby Parties adopt this Agreement as a "“plan of reorganization" ” within the meaning of Treasury Regulation Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 2 contracts
Samples: Merger Agreement (BBCN Bancorp Inc), Merger Agreement (Wilshire Bancorp Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368( a) of the Internal Revenue Code of 1986, as amended (the “Code”), and the parties shall report the Merger consistent therewith. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Merger Agreement (Healthaxis Inc), Merger Agreement (BPO Management Services)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization "reorganization" within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations, and the parties agree to report and file all necessary documentation in a manner consistent with the characterization of the Merger as a "reorganization" within the meaning of Section 368(a) of the Code.
Appears in 2 contracts
Samples: Merger Agreement (TMP Worldwide Inc), Merger Agreement (TMP Worldwide Inc)
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. The Company, Parent and Merger Sub will each be a party to the reorganization within the meaning of Section 368(b) of the Code.
Appears in 2 contracts
Samples: Agreement and Plan of Merger and Reorganization (Raven Industries Inc), Merger Agreement (Broadcast International Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-1.368 2(g) and 1.368-1.368 3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Samples: Merger Agreement (Rivulet Media, Inc.), Merger Agreement (Bio-Matrix Scientific Group, Inc.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization "reorganization" within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code"). The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Lycos Inc), Merger Agreement (Lycos Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(2)(D) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Liberty Group Holdings Inc), Merger Agreement (Liberty Holdings Group Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g2 (g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeInternal Revenue Code of 1986, as amended. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” 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: Merger Agreement (Diamond Foods Inc)
Tax Consequences. For U.S. federal income tax Tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" within ” for purposes of Section 354 and 361 of the meaning of Sections Code and Treasury Regulations Section 1.368-2(g) and 1.368-3(a), to which Organovo, Merger Sub and Buyer are parties under Section 368(b) of the United States Treasury RegulationsCode.
Appears in 1 contract
Tax Consequences. For federal income tax Tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereto hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections Treasury Department regulation sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 1 contract
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and will report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
ARTICLE II EFFECT OF THE MERGER ON THE CAPITAL STOCK OF THE CONSTITUENT CORPORATIONS
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the applicable United States Treasury Regulations. Neither the Company nor ADAC shall take a position inconsistent with this Section 1.8 on any tax return.
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Adac Laboratories)
Tax Consequences. For federal Federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to , and this Agreement hereby adopt this Agreement as shall constitute a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(aSection 368(a) of the United States Treasury RegulationsCode.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury RegulationsRegulations and agree to take whatever other steps are necessary to give effect to the Merger on such a basis.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Internal Revenue Service Regulations.
Appears in 1 contract
Samples: Merger Agreement (Cachestream Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Qualcomm Inc/De)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereto hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States U.S. Treasury Regulations. Unless otherwise required by law, the parties hereto shall treat the Merger as a reorganization under Section 368 of the Code for all Tax reporting purposes.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 354(a) and 361(a) of the Code and 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 and Reorganization (Pharmacopeia Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization "reorganization" within the meaning of Section 368 of the Code. The parties to Unless this Agreement hereby is otherwise terminated, the parties hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations.
Appears in 1 contract
Samples: Merger Agreement (Net Genesis Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeCode and the parties agree to report the Merger as such on their respective tax returns. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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: Merger Agreement (Ask Jeeves Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code in a transaction intended to qualify as a statutory merger under Section 368(a)(1)(A) of the Code by reason of Section 368(a)(2)(E) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Treasury Regulations Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganizationPLAN OF REORGANIZATION" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the CodeInternal Revenue Code of 1986, as amended (the "CODE"), and the parties shall report the Merger consistent therewith. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Samples: Merger Agreement (Netguru Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "plan of reorganization" with respect to the Company and Sub 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: Merger Agreement (Spectrx Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section described in section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Notwithstanding the foregoing, any Tax or fee that may become or is payable by the Merger Shareholders in connection with the transactions contemplated by this Agreement shall be borne solely and fully by the Merger Shareholders.
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (Acuson Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.The
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.. Parent and the
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Samples: Merger Agreement (Sbe Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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 Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the applicable United States Treasury Regulations. Neither the Company, any Designated Shareholder nor ADAC shall take a position inconsistent with this Section 1.9 on any tax return.
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Samples: Merger Agreement (Adac Laboratories)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (Iowa Telecommunications Services Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement and the agreement of merger described in Section 1.3 as a "plan of reorganization" 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 Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Arrangement Agreement (Vasogen Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. None of Woodward-Clyde, URS or Subsidiary will take a position on a tax returx xxxxxxxxxxxt with this Section 1.4.
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Samples: Merger Agreement (Urs Corp /New/)
Tax Consequences. For U.S. federal income tax Tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" within ” for purposes of Section 354 and 361 of the meaning of Sections Code and Treasury Regulations Section 1.368-2(g) and 1.368-3(a), to which Yumanity, Merger Sub and the Company are parties under Section 368(b) of the United States Treasury RegulationsCode.
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. Parent and Merger Sub will treat the Merger as such a reorganization and shall report it as such in their respective federal and state tax returns consistent with such position. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (Imaginon Inc /De/)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) of the Treasury Regulations, and intend to report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Merger Agreement hereby adopt this Merger Agreement as a "plan of reorganization" within the meaning of as described in Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (Fei Co)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Except as set forth in the tax representation letters referred to in Section 5.13 and attached as Exhibit G, no party makes any representation that the Merger will qualify as a reorganization.
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Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 368(a)(2)(D) of the Code. The parties to , that this Agreement hereby adopt this Agreement as shall constitute a "plan of reorganization" within for the meaning purposes of Sections 1.368-2(g) and 1.368-3(a) Section 368 of the United States Treasury RegulationsCode, and that the Merger shall be tax-free except to the extent of the lesser of the cash payable hereunder to the stockholders of the Company or the gain realized by such stockholders.
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Samples: Merger Agreement (Provant Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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 Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within described in Section 368(a)(2)(D) of the meaning Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code. The parties It shall not be a condition to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) consummation of the United States Treasury RegulationsMerger that any party hereto shall have received a ruling of the Internal Revenue Service as to the federal income tax consequences of the Merger.
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeInternal Revenue Code of 1986, as amended. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” 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 Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Agreement and Plan of Merger and Reorganization (Cancervax Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Each of Parent and Merger Sub (as the Surviving Entity) shall report the Merger for income tax purposes as a reorganization and will take no position in any Tax Return or Tax proceeding inconsistent with treatment of the Merger as a reorganization.
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Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute be a reorganization “reorganization” within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. The Company, Parent and Merger Sub will each be a party to the reorganization within the meaning of Section 368(b) of the Code.
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Parent shall, and shall cause the Surviving Corporation to, report to the extent required by the Code or the Treasury Regulations thereunder, the Merger for federal income tax purposes as a reorganization within the meaning of Section 368(a) of the Code.
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-1.368- 2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Internal Revenue Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" 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 Consequences. For federal income tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Agreement and Plan of Reorganization (Sigmatel Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Internal Revenue Code. The parties to this Agreement Parties hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g1.368 -2(g) and 1.368-3(a1.368 -3(a) of the United States Treasury Regulations.
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Samples: Acquisition Agreement (Search by HEADLINES.COM Corp.)
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the Code to which each of Parent, Merger Sub and the Company are to be parties under Section 368(b) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Tax Consequences. For United States federal income tax Tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and will report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.Regulation
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Samples: Merger Agreement (Wavedancer, Inc.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Each party to this Agreement acknowledges that it is responsible for determining the tax consequences of the Merger for itself and for its stockholders and that it has not relied on any other party to this Agreement, or any Representative of any other such party, in making such determination.
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Samples: Merger Agreement (Sbe Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations and intend to file the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (Zev Ventures Inc.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.3681368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (JanOne Inc.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby intend to adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (Globalstar, Inc.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(B) (1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
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Samples: Merger Agreement (Alpha Fibre Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby Parties adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-Section 1.368- 2(g) and 1.368-3(a) of the United States Treasury Regulations.
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