These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.00 s (backtrack: 0/20).

[ebuild  N     ] acct-group/tenshi-0-r2::gentoo  0 KiB
[ebuild  N     ] dev-perl/IO-BufferedSelect-1.0.0-r3::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 4 KiB
[ebuild  N     ] acct-user/tenshi-0-r2::gentoo  0 KiB
[ebuild  N     ] app-admin/tenshi-0.18::gentoo  25 KiB

Total: 4 packages (4 new), Size of downloads: 29 KiB