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

Calculating dependencies ... done!
Dependency resolution took 0.97 s (backtrack: 0/20).

[ebuild  N     ] acct-group/nofiles-0-r3::gentoo  0 KiB
[ebuild  N     ] acct-group/qmail-0-r3::gentoo  0 KiB
[ebuild  N     ] net-mail/dot-forward-0.71-r5::gentoo  34 KiB

Total: 3 packages (3 new), Size of downloads: 34 KiB