0000912057-00-001502 Sample Contracts

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EXHIBIT 8.1 WINTHROP, STIMSON, PUTNAM & ROBERTS January 18, 2000 Mail.com, Inc. 11 Broadway, 6th Floor New York, New York 10006 Re: Agreement and Plan of Merger by and among Mail.com, Inc., Mast Acquisition Corp. and NetMoves Corporation Dated as of...
Merger Agreement • January 18th, 2000 • Mail Com Inc • Services-advertising

This opinion is limited to the federal income tax laws of the United States and does not consider the effects of any foreign, state or local laws or any United States federal laws other than those pertaining to income taxation.

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