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

Calculating dependencies ... done!
Dependency resolution took 1.01 s (backtrack: 0/20).

[ebuild  N     ] acct-group/ngircd-0-r2::gentoo  0 KiB
[ebuild  N     ] acct-user/ngircd-0-r2::gentoo  0 KiB
[ebuild  N     ] net-irc/ngircd-26.1-r5::gentoo  USE="ipv6 pam ssl zlib -debug -gnutls -ident -irc-plus (-selinux) -strict-rfc -tcpd -test -verify-sig" 368 KiB

Total: 3 packages (3 new), Size of downloads: 368 KiB