In April 1995, E-Systems, Inc. entered into an agreement and plan of merger with Raytheon Company, pursuant to which RTN Acquisition Corporation, a wholly owned subsidiary of Raytheon would merge with and into E-Systems. As a result of the merger, E-Systems would become a wholly owned subsidiary of Raytheon. E-Systems, Inc. was engaged in the design, development, and production of electronic systems and products, primarily for sale in defense related markets; and provided various related technical services, as of December 31, 1994. In addition, the company produced navigation and control systems; and provided aircraft maintenance and modification, and other services.