0001193125-06-035845 Sample Contracts

AGREEMENT AND PLAN OF MERGER AMONG IDT CORPORATION, NTOP ACQUISITION, INC. AND NET2PHONE, INC. DATED AS OF February 17, 2006

Agreement and Plan of Merger • February 21st, 2006 • Idt Corp • Telephone communications (no radiotelephone) • Delaware

• Contract Type
  Agreement and Plan of Merger
• Filed
  February 21st, 2006
• Company
  Idt Corp
• Industry
  Telephone communications (no radiotelephone)
• Jurisdiction
  Delaware

AGREEMENT 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”).