If tax considerations are, in fact, one of the driving motives for the merger, it would introduce additional degrees of logic into their plan and could imply that SKTO is on track toward making a lot of money, taxable money. AEGY losses could offset a portion of those taxes via a merger. As AEGY has racked up $10million in cumulative losses, AEGY wouldn't have any compelling need to worry about taxes on profits that might accrue to AEGY.