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

Calculating dependencies ... done!
Dependency resolution took 1.03 s (backtrack: 0/20).

[ebuild  N     ] acct-group/squid-0-r3::gentoo  0 KiB
[ebuild  N     ] sys-libs/db-5.3.28-r11:5.3::gentoo  USE="-cxx -doc -examples -tcl -test" 34268 KiB
[ebuild  N     ] acct-user/squid-0-r3::gentoo  0 KiB
[ebuild  N     ] net-proxy/squidguard-1.6.0-r2::gentoo  USE="-ldap" 1858 KiB

Total: 4 packages (4 new), Size of downloads: 36126 KiB