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

Calculating dependencies ... done!
Dependency resolution took 1.02 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-27::gentoo  USE="ipv6 irc-plus pam ssl zlib -debug -gnutls -ident (-selinux) -strict-rfc -tcpd -test -verify-sig" 369 KiB

Total: 3 packages (3 new), Size of downloads: 369 KiB