Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a "pooling of interests."
Appears in 1 contract
Samples: Agreement and Plan of Merger (American Interactive Media Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a "pooling of interestspurchase."
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within with the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a "pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger."
Appears in 1 contract
Samples: Agreement and Plan of Merger (Illuminet Holdings Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Code and (iib) qualify for accounting treatment as a "pooling of interestsinterests under GAAP."
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (ia) constitute a reorganization within the meaning of Section 368 of the Code and (iib) qualify for accounting treatment as a "pooling of interests, and that this Agreement constitutes a plan of reorganization within the meaning of the Code."
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify a pooling of interests for accounting treatment as a "pooling of interestspurposes."
Appears in 1 contract
Samples: Agreement and Plan of Merger and Reorganization (Geotel Communications Corp)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a "pooling of interests. Each party has consulted with, and is relying exclusively upon, its own tax advisors and accountants with respect to the tax and accounting consequences, respectively, of the Merger."
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (Probusiness Services Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify for accounting treatment as a "pooling of interests."
Appears in 1 contract
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) constitute a reorganization within the meaning of Section 368 of the Code and (ii) qualify be accounted for accounting treatment as a "pooling of interestspurchase under generally accepted accounting principles."
Appears in 1 contract
Samples: Agreement and Plan of Reorganization (C Bridge Internet Solutions Inc)
Tax and Accounting Consequences. It is intended by the parties hereto that the Merger shall (i) qualify for accounting treatment as a pooling of interests and shall constitute a reorganization within the meaning of Section 368 of the Internal Revenue Code and of 1986, as amended (ii) qualify for accounting treatment as a the "pooling of interestsCode")."
Appears in 1 contract
Samples: Agreement and Plan of Merger (Student Advantage Inc)
