Exhibit 2.1 Agreement and Plan of Merger by and among Abbvie Inc., Scout Merger Sub, Inc. And Soliton, Inc.

• Date: 08 May 2021
• Section: Merger Agreements

Exhibit 2.1

AGREEMENT AND PLAN OF MERGER

By and Among

ABBVIE INC.,

SCOUT MERGER SUB, INC.

and

SOLITON, INC.

Dated as of May 8, 2021

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TABLE OF CONTENTS Page ARTICLE I

The Transactions

SECTION 1.01. The Merger 2 SECTION 1.02. Closing 2 SECTION 1.03.

Effective Time 2 SECTION 1.04. Effects of the Merger 2 SECTION 1.05.

Certificate of Incorporation of the Surviving Corporation 2 SECTION 1.06.

Directors and Officers of the Surviving Corporation 3

ARTICLE II

Effect of the Merger on Capital Stock; Exchange of Certificates; Equity-Based

Awards

SECTION 2.01. Effect on Capital Stock 3 SECTION 2.02. Exchange of

Certificates and Book Entry Shares 4 SECTION 2.03. Equity-Based Awards 6

SECTION 2.04. Payments with Respect to Equity-Based Awards 7 SECTION 2.05.

Warrants 7 SECTION 2.06. Adjustments 7 SECTION 2.07. Appraisal Rights

7 SECTION 2.08. Withholding Rights 8

ARTICLE III

Representations and Warranties of the Company SECTION 3.01. Organization;

Standing 9 SECTION 3.02. Capitalization 9 SECTION 3.03. Authority;

Noncontravention 10 SECTION 3.04. Governmental Approvals 11 SECTION

3.05. Company SEC Documents; Undisclosed Liabilities 12 SECTION 3.06.

Absence of Certain Changes 13 SECTION 3.07. Legal Proceedings 14 SECTION

3.08. Compliance with Laws; Permits 14 SECTION 3.09. Tax Matters 14

SECTION 3.10. Employee Benefits 16 SECTION 3.11. Labor Matters 18

SECTION 3.12. Environmental Matters 19 SECTION 3.13. Intellectual

Property 19 SECTION 3.14. Data Protection; Company Systems 22 -i-

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TABLE OF CONTENTS (continued) Page SECTION 3.15. No Rights Agreement;

Anti-Takeover Laws 23 SECTION 3.16. Property 23 SECTION 3.17.

Contracts 23 SECTION 3.18. Insurance 26 SECTION 3.19. International

Trade; Anti-Corruption. 26 SECTION 3.20. Healthcare and Other Regulatory

Compliance 27 SECTION 3.21. Stockholder Approval 30 SECTION 3.22.

Proxy Statement 30 SECTION 3.23. Opinion of Financial Advisor 30 SECTION

3.24. Brokers and Other Advisors 30 SECTION 3.25. Interested Party

Transactions 30

ARTICLE IV

Representations and Warranties of Parent and Merger Sub

SECTION 4.01. Organization; Standing 31 SECTION 4.02. Authority;

Noncontravention 31 SECTION 4.03. Governmental Approvals 32 SECTION

4.04. Ownership and Operations of Merger Sub 32 SECTION 4.05. Sufficiency

of Funds 32 SECTION 4.06. Brokers and Other Advisors 32 SECTION 4.07.

Information Supplied 33 SECTION 4.08. Legal Proceedings 33 SECTION 4.09.

Ownership of Company Common Stock 33 SECTION 4.10. Non-Reliance on Company

Estimates, Projections, Forecasts, Forward-Looking Statements and Business Plans

33 SECTION 4.11. No Other Representations 33

ARTICLE V

Additional Covenants and Agreements

SECTION 5.01. Conduct of Business 34 SECTION 5.02. Solicitation; Change

in Recommendation 38 SECTION 5.03. Efforts 42 SECTION 5.04. Public

Announcements 44 SECTION 5.05. Access to Information; Confidentiality 45

SECTION 5.06. Indemnification and Insurance 45 SECTION 5.07. Rule 16b-3

47 SECTION 5.08. Employee Matters 48 SECTION 5.09. Notification of

Certain Matters; Stockholder Litigation 49 SECTION 5.10. Stock Exchange De-

listing 50 SECTION 5.11. Preparation of the Proxy Statement; Stockholders

Meeting 50 SECTION 5.12. Director Resignations 52 -ii-

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TABLE OF CONTENTS (continued) Page SECTION 5.13. Transfer Taxes 52

SECTION 5.14. Additional Payments 52

ARTICLE VI

Conditions to the Merger

SECTION 6.01. Conditions to Each Party’s Obligation to Effect the Merger 53

SECTION 6.02. Conditions to Obligations of Parent and Merger Sub 54 SECTION

6.03. Conditions to Obligations of the Company 55 SECTION 6.04.

Frustration of Closing Conditions 55

ARTICLE VII

Termination

SECTION 7.01. Termination 56 SECTION 7.02. Effect of Termination 57

SECTION 7.03. Termination Fee 58

ARTICLE VIII

Miscellaneous

SECTION 8.01. No Survival of Representations and Warranties 60 SECTION

8.02. Amendment or Supplement 61 SECTION 8.03. Extension of Time, Waiver,

Etc. 61 SECTION 8.04. Assignment 61 SECTION 8.05. Counterparts 61

SECTION 8.06. Entire Agreement; No Third Party Beneficiaries 61 SECTION

8.07. Governing Law; Jurisdiction 62 SECTION 8.08. Specific Enforcement

62 SECTION 8.09. WAIVER OF JURY TRIAL 63 SECTION 8.10. Notices 63

SECTION 8.11. Severability 64 SECTION 8.12. Definitions 65 SECTION

8.13. Fees and Expenses 75 SECTION 8.14. Performance of Merger Sub 76

SECTION 8.15. Interpretation 76

-iii-

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AGREEMENT AND PLAN OF MERGER