AGREEMENT AND PLAN OF MERGER AMONG IDT CORPORATION, NTOP ACQUISITION, INC. AND NET2PHONE, INC. DATED AS OF February 17, 2006Merger Agreement • February 21st, 2006 • Idt Corp • Telephone communications (no radiotelephone) • Delaware
Contract Type FiledFebruary 21st, 2006 Company Industry JurisdictionAGREEMENT AND PLAN OF MERGER, dated as of February 17, 2006 (this “Agreement”), is entered into among IDT Corporation, a Delaware corporation (“Parent”), NTOP Acquisition, Inc., a Delaware corporation and a wholly-owned subsidiary of Parent (“Merger Sub”), and Net2Phone, Inc. a Delaware corporation (the “Company”).