Tax and Accounting Treatment. Each of Parent and Company shall not take any action and shall not fail to take any action which action or failure to act would prevent, or would be reasonably likely to prevent, the Merger from qualifying (A) for "pooling of interests" accounting treatment or (B) a 368 Reorganization.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (CVS Corp), Agreement and Plan of Merger (Arbor Drugs Inc), Agreement and Plan of Merger (CVS Corp)
Tax and Accounting Treatment. Each of Parent and the Company shall not take any action and shall not fail to take any action which action or failure to act would prevent, or would be reasonably likely to prevent, the Merger from qualifying (A) for "pooling of interests" interests accounting treatment or (B) as a 368 Reorganizationreorganization within the meaning of Section 368(a) of the Code and shall use reasonable efforts to obtain the opinions of counsel and the letters of accountants referred to in Sections 6.02(d), 6.03(d) and 6.01(f).
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Santa Fe Pacific Gold Corp), Agreement and Plan of Merger (Newmont Mining Corp), Agreement and Plan of Merger (Santa Fe Pacific Gold Corp)
Tax and Accounting Treatment. Each of Parent of Parent and the Company shall not take any action and shall not fail to take any action which action or failure to act would prevent, or would be reasonably likely to prevent, the Merger from qualifying (A) for "pooling of interests" interests accounting treatment or (B) as a 368 Reorganizationreorganization within the meaning of Section 368(a) of the Code and shall use reasonable efforts to obtain the opinions of counsel and the letters of accountants referred to in Sections 6.02(d), 6.03(d) and 6.01(f).
Appears in 1 contract
Tax and Accounting Treatment. (a) Each of Parent and the Company shall not knowingly take any action and shall not knowingly fail to take any action which action or failure to act would prevent, or would be reasonably likely to prevent, the Merger from qualifying (Aas a reorganization within the meaning of Section 368(a) for "pooling of interests" accounting treatment or (B) a 368 Reorganizationthe Code and shall use reasonable efforts to obtain the opinion of counsel referred to in Section 6.03(c).
Appears in 1 contract
