NOTE 2  AGREEMENT FOR BUSINESS COMBINATION The Business Combination On January 11, 2017, the Company entered into an Agreement and Plan of Merger (the Merger Agreement), by and among the Company, Sequel Acquisition, LLC (the MergerSub), a wholly-owned subsidiary of the Company, Sequel Youth and Family Services, LLC (Sequel) and other parties named thereto. Pursuant to the Merger Agreement, the Company will acquire the Sequel business through an equity purchase and a merger of MergerSub with and into Sequel, with Sequel being the survivor in the merger (the Business Combination). Sequel is a national provider of diversified behavioral healthcare services for individuals with behavioral, emotional, or physical challenges. Sequel provides service offerings across three primary program types, i) residential treatment centers, ii) intensive treatment programs, and iii) community-based services. Sequel is headquartered in Huntsville, Alabama. The Business Combination will be accounted for as a reverse merger in accordance with accounting principles generally accepted in the United States of America. Under this method of accounting, GPAC will be treated as the acquired company for financial reporting purposes. This determination was primarily based on Sequel comprising the ongoing operations of the combined company, Sequels senior management comprising the senior management of the combined company, and the fact that a majority of the directors of the company post-Business Combination will be the owners or managers of Sequel or individuals identified by Sequel for election to the board. For accounting purposes, Sequel will be deemed to be the accounting acquirer in the transaction and, consequently, the transaction will be treated as a recapitalization of Sequel (i.e., a capital transaction involving the issuance of stock by GPAC for the equity interests of Sequel). Accordingly, the consolidated assets, liabilities and results of operations of Sequel will become the historical financial statements of the comb