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: Share Exchange Agreement (Azur International Inc), Share Exchange Agreement (Rainwire Partners Inc /De/), Share Exchange Agreement (Armitec Inc)
