definiens: within the meaning of section1.368 - 2(g ) of the U.S. federal income tax regulations promulgated under theCode . From and after the date of this Agreement and until the Effective Time, each party hereto shall use its reasonable best efforts to cause the Merger toqualify, and will not knowingly take any action, cause any action to be taken, fail to take any action or cause any action to fail to be taken, which action orfailure to act could prevent the Merger from qualifying as a reorganizationwithin the meaning of Section 368(a ) of the Code . Following the Effective Time, neither the Surviving Corporation nor any of its affiliates shall knowingly takeany action, cause any action to be taken, fail to take any action or cause anyaction to fail to be taken, which action or failure to act could cause theMerger to fail to qualify as a reorganization within the meaning of Section368(a ) of the Code