TAX-FREE SHARE EXCHANGE. The Parties are reasonably satisfied that as of the Closing Date, the transactions contemplated by the Share Exchange will qualify as a tax-free reorganization within the meaning of Section 368(a) of the Code.
Appears in 4 contracts
Samples: Plan and Agreement (Azur International Inc), Plan and Agreement (Rainwire Partners Inc /De/), Plan and Agreement (Armitec Inc)