Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 142 contracts
Sources: Merger Agreement (Cuseeme Networks Inc), Merger Agreement (Inhale Therapeutic Systems Inc), Merger Agreement (Titan Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 11 contracts
Sources: Merger Agreement (SyntheMed, Inc.), Merger Agreement (Amis Holdings Inc), Merger Agreement (Echo Healthcare Acquisition Corp.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 7 contracts
Sources: Merger Agreement (CLS Holdings USA, Inc.), Agreement and Plan of Reorganization (Rainbow Technologies Inc), Merger Agreement (Safenet Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to file the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 6 contracts
Sources: Merger Agreement (CWR 1, LLC), Merger Agreement (Trustfeed Corp.), Agreement and Plan of Merger and Reorganization (Ohr Pharmaceutical Inc)
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 Sections 368(a)(1)(A) and 368(a)(2)(E) of the Internal Revenue Code of 1986, as amended (the "Code. The parties to "), and that this Agreement hereby adopt this Agreement as shall constitute a "plan of reorganization" within for the meaning purposes of Sections 1.368-2(g) and 1.368-3(a) Section 368 of the United States Treasury RegulationsCode.
Appears in 5 contracts
Sources: Merger Agreement (Equitex Inc), Agreement and Plan of Reorganization (Immune Response Inc), Agreement and Plan of Reorganization (Immune Response Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 5 contracts
Sources: Merger Agreement (Avatech Solutions Inc), Agreement and Plan of Merger and Reorganization (Discovery Partners International Inc), Merger Agreement (Nitromed Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 4 contracts
Sources: Merger Agreement (Poniard Pharmaceuticals, Inc.), Merger Agreement (Corautus Genetics Inc), Merger Agreement (Novacea Inc)
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368(a) of the Internal Revenue Code of 1986, as amended (the “Code”) and that this Agreement shall constitute a plan of reorganization for the purposes of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 4 contracts
Sources: Merger Agreement (Heritage Financial Corp /Wa/), Merger Agreement (Frontier Financial Corp /Wa/), Merger Agreement (Washington Banking Co)
Tax Consequences. For federal income tax Tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Treasury Regulations Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 4 contracts
Sources: Merger Agreement (Tapimmune Inc.), Merger Agreement (Opexa Therapeutics, Inc.), Merger Agreement (Signal Genetics, Inc.)
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. The Company, Parent and Merger Sub will each be a party to the reorganization within the meaning of Section 368(b) of the Code.
Appears in 4 contracts
Sources: Merger Agreement (Broadcast International Inc), Merger Agreement (Opnext Inc), Merger Agreement (Oclaro, Inc.)
Tax Consequences. For federal income tax purposes, The parties intend that the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby , and adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations.
Appears in 4 contracts
Sources: Merger Agreement (SSP Solutions Inc), Merger Agreement (SSP Solutions Inc), Merger Agreement (Shah Kris & Geraldine Family Trust)
Tax Consequences. For federal income tax purposes, It is intended by the parties that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations. Each party hereto and its affiliates agree to treat the Merger as a reorganization within the meaning of Section 368 of the Code. Each party has consulted with its own tax advisors with regard to the tax consequences of the Merger.
Appears in 4 contracts
Sources: Merger Agreement (Corixa Corp), Merger Agreement (Vitalcom Inc), Merger Agreement (Corixa Corp)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 4 contracts
Sources: Merger Agreement (Resonate Blends, Inc.), Merger Agreement (DropCar, Inc.), Merger Agreement (Pioneer Power Solutions, Inc.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.this
Appears in 3 contracts
Sources: Merger Agreement (Medibuy Com Inc), Merger Agreement (Terayon Communication Systems), Agreement and Plan of Merger and Reorganization (Terayon Communication Systems)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code"). The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Applied Nanoscience Inc.), Merger Agreement (Capital Title Group Inc), Merger Agreement (Pacific Vision Group Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to file the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Agreement and Plan of Merger and Reorganization (Neothetics, Inc.), Merger Agreement (Senseonics Holdings, Inc.), Merger Agreement (Regado Biosciences Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby Parties adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Synlogic, Inc.), Merger Agreement (Mirna Therapeutics, Inc.), Merger Agreement (Nivalis Therapeutics, Inc.)
Tax Consequences. For federal Federal income tax purposes, it is intended that the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to , and that this Agreement hereby adopt this Agreement as constitute a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(aSection 368(a) of the United States Treasury RegulationsCode.
Appears in 3 contracts
Sources: Merger Agreement (On2com Inc), Merger Agreement (Lycos Inc), Merger Agreement (Lycos Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to constitute qualify as a reorganization within the meaning of described in Section 368 368(a) of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) 3 of the United States Treasury Income Tax Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Cogent Communications Group Inc), Merger Agreement (Cogent Communications Group Inc), Merger Agreement (Cogent Communications Group Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the “Code”). The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Website Pros Inc), Merger Agreement (WEB.COM, Inc.), Merger Agreement (Website Pros Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Macromedia Inc), Merger Agreement (Adobe Systems Inc), Merger Agreement (Adobe Systems Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury IRS Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Gourmet Station Inc), Merger Agreement (United American Companies Inc), Merger Agreement (Providence Capital I Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Manufacturers Services LTD), Merger Agreement (Global Sports Inc), Merger Agreement (Manufacturers Services LTD)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and intend to report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 3 contracts
Sources: Merger Agreement (Cleanspark, Inc.), Merger Agreement (Wikisoft Corp.), Merger Agreement (Lifequest World Corp.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(2)(D) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Liberty Holdings Group Inc), Merger Agreement (Liberty Group Holdings Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization "reorganization" within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code"). The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Lycos Inc), Merger Agreement (Lycos Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeCode with respect to which no gain or loss will be recognized by a stockholder of the Company upon the conversion of Company Common Stock into Veeco Shares pursuant to the Merger (except with respect to any cash received in lieu of a fractional share). The parties to this Merger Agreement hereby adopt this Merger Agreement as a "plan of reorganization" within the meaning of as described in Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Veeco Instruments Inc), Merger Agreement (Veeco Instruments Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "plan of reorganization" with respect to the Company and Sub within the meaning of Sections 1.368-1.368- 2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Sunbelt Automotive Group Inc), Merger Agreement (Sunbelt Automotive Group Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 368(a) of the CodeIRC. The parties to this Agreement hereto hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Adam Inc), Merger Agreement (Adam Inc)
Tax Consequences. For federal income tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a3T(a) of the United States Treasury Regulations.Regulations of which the
Appears in 2 contracts
Sources: Merger Agreement (Sirenza Microdevices Inc), Merger Agreement (Rf Micro Devices Inc)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section described in section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections sections 1.368-2(g) and 1.368-3(a) of the United States Treasury RegulationsIncome Tax Regulations (the "TREASURY REGULATIONS").
Appears in 2 contracts
Sources: Agreement and Plan of Reorganization (Inverness Medical Innovations Inc), Merger Agreement (Art Technology Group Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt intend this Agreement to be treated as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Oncormed Inc), Merger Agreement (Gene Logic Inc)
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 368(a)(1)(A) and (a)(2)(E) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within Notwithstanding the meaning of Sections 1.368-2(g) and 1.368-3(a) foregoing, no representation or warranty is made by any party hereto regarding the treatment or consequences of the United States Treasury RegulationsMerger for purposes of U.S. federal income tax, or foreign, state or local tax law.
Appears in 2 contracts
Sources: Merger Agreement (Starmedia Network Inc), Merger Agreement (Starmedia Network Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-1.368 2(g) and 1.368-1.368 3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Rivulet Media, Inc.), Merger Agreement (Bio-Matrix Scientific Group, Inc.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Treasury Regulations sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 2 contracts
Sources: Merger Agreement (Rurban Financial Corp), Merger Agreement (Rurbanc Data Services Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Contango Oil & Gas Co), Merger Agreement (Crimson Exploration Inc.)
Tax Consequences. For United States federal income tax purposes, the Parties intend that the Merger is intended to constitute will qualify as a reorganization within the meaning of “reorganization” under Section 368 368(a) of the CodeCode and the Parties will report the Merger as such for United States federal, state and local income tax purposes. The parties to this Agreement hereby Parties adopt this Agreement as a "“plan of reorganization" ” within the meaning of Treasury Regulation Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 2 contracts
Sources: Merger Agreement (BBCN Bancorp Inc), Merger Agreement (Wilshire Bancorp Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368( a) of the Internal Revenue Code of 1986, as amended (the “Code”), and the parties shall report the Merger consistent therewith. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Healthaxis Inc), Merger Agreement (BPO Management Services)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization "reorganization" within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations, and the parties agree to report and file all necessary documentation in a manner consistent with the characterization of the Merger as a "reorganization" within the meaning of Section 368(a) of the Code.
Appears in 2 contracts
Sources: Merger Agreement (TMP Worldwide Inc), Merger Agreement (TMP Worldwide Inc)
Tax Consequences. For federal income tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement (Ebay Inc), Merger Agreement (Fisher Business Systems Inc)
Tax Consequences. For federal income tax purposes, the Merger is Mergers, taken together, are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 2 contracts
Sources: Merger Agreement, Merger Agreement (Borland Software Corp)
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. The Company, Parent and Merger Sub will each be a party to the reorganization within the meaning of Section 368(b) of the Code.
Appears in 2 contracts
Sources: Agreement and Plan of Merger and Reorganization (Raven Industries Inc), Merger Agreement (Broadcast International Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement and the agreement of merger described in Section 1.3 as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute be a reorganization “reorganization” within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. The Company, Parent and Merger Sub will each be a party to the reorganization within the meaning of Section 368(b) of the Code.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.. Parent and the
Appears in 1 contract
Sources: Merger Agreement (Sbe Inc)
Tax Consequences. For federal Federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to , and this Agreement hereby adopt this Agreement as shall constitute a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(aSection 368(a) of the United States Treasury RegulationsCode.
Appears in 1 contract
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations and intend to file the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Zev Ventures Inc.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 354(a) and 361(a) of the Code and Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Agreement and Plan of Merger and Reorganization (Pharmacopeia Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Internal Revenue Service Regulations.
Appears in 1 contract
Sources: Merger Agreement (Cachestream Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the CodeInternal Revenue Code of 1986, as amended (the "CODE"), and the parties shall report the Merger consistent therewith. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections Section 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Netguru Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereto hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections Treasury Department regulation sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Each party to this Agreement acknowledges that it is responsible for determining the tax consequences of the Merger for itself and for its stockholders and that it has not relied on any other party to this Agreement, or any Representative of any other such party, in making such determination.
Appears in 1 contract
Sources: Merger Agreement (Sbe Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. None of Woodward-Clyde, URS or Subsidiary will take a position on a tax retur▇ ▇▇▇▇▇▇▇▇▇▇▇t with this Section 1.4.
Appears in 1 contract
Sources: Merger Agreement (Urs Corp /New/)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g2 (g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the applicable United States Treasury Regulations. Neither the Company nor ADAC shall take a position inconsistent with this Section 1.8 on any tax return.
Appears in 1 contract
Sources: Agreement and Plan of Reorganization (Adac Laboratories)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.3681368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (JanOne Inc.)
Tax Consequences. For U.S. federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Arrangement Agreement (Vasogen Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Internal Revenue Code. The parties to this Agreement Parties hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g1.368 -2(g) and 1.368-3(a1.368 -3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Acquisition Agreement (Search by HEADLINES.COM Corp.)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Except as set forth in the tax representation letters referred to in Section 5.13 and attached as Exhibit G, no party makes any representation that the Merger will qualify as a reorganization.
Appears in 1 contract
Tax Consequences. For U.S. federal income tax Tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" within ” for purposes of Section 354 and 361 of the meaning of Sections Code and Treasury Regulations Section 1.368-2(g) and 1.368-3(a), to which Yumanity, Merger Sub and the Company are parties under Section 368(b) of the United States Treasury RegulationsCode.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. Parent and Merger Sub will treat the Merger as such a reorganization and shall report it as such in their respective federal and state tax returns consistent with such position. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Imaginon Inc /De/)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(B) (1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Alpha Fibre Inc)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For U.S. federal income tax Tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 368(a) of the CodeCode and the Treasury Regulations promulgated thereunder. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" within ” for purposes of Section 354 and 361 of the meaning of Sections Code and Treasury Regulations Section 1.368-2(g) and 1.368-3(a), to which Organovo, Merger Sub and Buyer are parties under Section 368(b) of the United States Treasury RegulationsCode.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury RegulationsRegulations and agree to take whatever other steps are necessary to give effect to the Merger on such a basis.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-1.368- 2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeInternal Revenue Code of 1986, as amended. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Notwithstanding the foregoing, any Tax or fee that may become or is payable by the Merger Shareholders in connection with the transactions contemplated by this Agreement shall be borne solely and fully by the Merger Shareholders.
Appears in 1 contract
Sources: Agreement and Plan of Merger and Reorganization (Acuson Corp)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.The
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(1)(A) of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganizationPLAN OF REORGANIZATION" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax Tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization “reorganization” within the meaning of Section 368 of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Diamond Foods Inc)
Tax Consequences. For United States federal income tax Tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement Parties hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and will report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.Regulation
Appears in 1 contract
Sources: Merger Agreement (Wavedancer, Inc.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a)(2)(E) of the Internal Revenue Code of 1986 (the “Code”). The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Treasury Regulations §1.368-2(g) ), and undertake to file the statements required by Treasury Regulations §1.368-3(a) with their respective income tax returns for the year of the United States Treasury Regulationsexchange.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a tax-free reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Qualcomm Inc/De)
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within described in Section 368(a)(2)(D) of the meaning Code and that this Agreement shall constitute a "plan of reorganization" for the purposes of Section 368 of the Code. The parties It shall not be a condition to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) consummation of the United States Treasury RegulationsMerger that any party hereto shall have received a ruling of the Internal Revenue Service as to the federal income tax consequences of the Merger.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Internal Revenue Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeCode and the parties agree to report the Merger as such on their respective tax returns. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Ask Jeeves Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby intend to adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Globalstar, Inc.)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby Parties adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-Section 1.368- 2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is Mergers are intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Agreement and Plan of Reorganization (Sigmatel Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections Section 1.368-2(g) of the Treasury Regulations, and intend to report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Merger Agreement hereby adopt this Merger Agreement as a "plan of reorganization" within the meaning of as described in Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Merger Agreement (Fei Co)
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
ARTICLE II EFFECT OF THE MERGER ON THE CAPITAL STOCK OF THE CONSTITUENT CORPORATIONS
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the Code. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations. Each of Parent and Merger Sub (as the Surviving Entity) shall report the Merger for income tax purposes as a reorganization and will take no position in any Tax Return or Tax proceeding inconsistent with treatment of the Merger as a reorganization.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Sources: Agreement and Plan of Merger and Reorganization (Cancervax Corp)
Tax Consequences. For federal income tax purposes, It is intended by the parties hereto that the Merger is intended to shall constitute a reorganization within the meaning of Section described in section 368 of the Code. The parties to this Agreement hereby hereto adopt this Agreement as a "plan of reorganization" within the meaning of Sections sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Income Tax Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 of the CodeInternal Revenue Code of 1986, as amended. The parties to this Agreement hereby adopt this Agreement as a "plan of reorganization" within the meaning of Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, It is intended that the Merger is intended to shall constitute a reorganization within the meaning of Section 368 368(a)(2)(D) of the Code. The parties to , that this Agreement hereby adopt this Agreement as shall constitute a "plan of reorganization" within for the meaning purposes of Sections 1.368-2(g) and 1.368-3(a) Section 368 of the United States Treasury RegulationsCode, and that the Merger shall be tax-free except to the extent of the lesser of the cash payable hereunder to the stockholders of the Company or the gain realized by such stockholders.
Appears in 1 contract
Sources: Merger Agreement (Provant Inc)
Tax Consequences. For United States federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code. The parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Sections 1.368-2(g) of the Treasury Regulations, and will report consistently with the foregoing, including by filing the statement required by Section 1.368-3(a) of the United States Treasury Regulations.
Appears in 1 contract
Tax Consequences. For federal income tax purposes, the Merger is intended to constitute a reorganization within the meaning of Section 368 368(a) of the Code in a transaction intended to qualify as a statutory merger under Section 368(a)(1)(A) of the Code by reason of Section 368(a)(2)(E) of the Code. The parties Parties to this Agreement hereby adopt this Agreement as a "“plan of reorganization" ” within the meaning of Treasury Regulations Sections 1.368-2(g) and 1.368-3(a) of the United States Treasury Regulations).
Appears in 1 contract