No, it's structured the other way around.
"Corporate inversion is one of the many strategies companies employ to reduce their tax burden. One way that a company can re-incorporate abroad is by having a foreign company buy its current operations. The foreign company then owns the assets, the old corporation is dissolved, and the business – while it remains the same in its daily operations – is now effectively domiciled in a new country."
What I'd suggest to really nail this down is find that "Material United States Federal Income Tax Consequences of the Merger" section and read it. If you don't have the material any more it certainly can be found online at sec.gov.
That is one problem with this "Company A", "Company B" approach to asking questions in here.
