两者都属于重组方式。美国《1986年国内税收法典》规定，“reorganization”包括“statutory merger”和“statutory consolidation”等，原文如下：

I.R.C. § 368(a)(1) In General — For purposes of parts I and II and this part, the term “reorganization” means—

I.R.C. § 368(a)(1)(A) — a statutory merger or consolidation。

statutory merger指吸收合并。

两家或两家以上的企业合并成一家企业。经过合并，收购受企业以支付现金、发行股票或其他代价取得另外一家或几家其他企业的资产和负债，继续保留其法人地位，而另外一家或几家企业合并后丧失了独立的法人资格。例如，原作为独立法人企业的A公司和B公司合并，A公司吸收了B公司，B公司丧失法人资格，成为A公司的组成部分，从法律上讲，A公司+B公司=A公司。

A statutory merger is defined as "a combination of two or more corporations under the corporation laws of the State, with one of the corporations surviving. The surviving corporation acquires the assets and liabilities of the merged corporation(s) by operation of State law." UPMC-Braddock Hosp. v. Sebelius, 2010 U.S. App. LEXIS 1167 (3d Cir. Pa. Jan. 20, 2010)

Statutory consolidation指新设合并。

两个或两个以上的公司合并后，成立一个新的公司，参与合并的原有各公司均归于消灭的公司合并。即A公司加B公司=C公司

A statutory consolidation is a combination of two companies through a merger transaction, where both entities are replaced by a new entity. The original merging entities are terminated at the time of the merger.

The Parties intend for U.S. federal and applicable state income tax purposes that the Merger will qualify as a reorganization (statutory merger) of XYZ Company into ABC Company within the meaning of Section 368(a) of the Code and corresponding provisions of applicable state laws.

为美国联邦所得税和适用州所得税之目的，双方拟使本次兼并采用XYZ公司并入ABC公司的重组方式（吸收合并），并使之符合《税法》第368(a)条及适用州法律的对应规定中所指的“重组”。