-68-TaxSharingAgreement稅金分配協(xié)議核心提示：TAXSHARINGAGREEMENT(theAgreement)datedasof_________(M/D/Y)byandamongAAACorporation,a_________(Placename)corporation(AAA),BBB,Inc.,a_________(Placename)corporation(BBB),andCCC,Inc.,a_________(Placename)corporation(CCC).TAXSHARINGAGREEMENT(theAgreement)datedasof_________(M/D/Y)byandamongAAACorporation,a_________(Placename)corporation(AAA),BBB,Inc.,a_________(Placename)corporation(BBB),andCCC,Inc.,a_________(Placename)corporation(CCC).WITNESSETHWHEREAS,BBBandCCCCompany,a_________(Placename)corporation(CCC),haveenteredintoanAgreementandPlanofMerger(theBBBMergerAgreement),datedasof_________(M/D/Y),providingforthemergerofCCCwithandintoBBB(theBBBMerger);WHEREAS,itisaconditiontotheconsummationoftheBBBMergerthatAAAeffectthespin-offofBBBfromAAA(theDistribution)andcertainrelatedtransactionspursuanttotheBBBDistributionAgreement(asdefinedherein);WHEREAS,forU.S.federalincometaxpurposes,itisintendedthattheDistributionqualifyasatax-freedistributionunderSection_________oftheCode(asdefinedherein);WHEREAS,attheendofthedayonwhichtheDistributionoccurs(theDistributionDate),BBB’taxableyearshallcloseforU.S.federalincometaxpurposes;WHEREAS,simultaneouslywiththeexecutionanddeliveryofthisAgreement,AAAandBBBhaveexecutedanddeliveredtheBBBSpin-offSeparationAgreement(asdefinedherein)whichsetsforth,amongotherthings,certainrepresentations,warranties,covenantsandindemnitiesrelatingtothepreservationofthetax-freestatusoftheDistribution;andWHEREAS,thepartiesheretowishtoprovideforthepaymentofIncomeTaxes(asdefinedherein)andentitlementtorefundsthereof,allocateresponsibilityandprovideforcooperationinthefilingofreturnsinrespectofIncomeTaxes,andprovideforcertainothermattersrelatingtoIncomeTaxesnotprovidedforintheBBBSpin-offSeparationAgreement;NOW,THEREFORE,inconsiderationofthepremisesandtherepresentations,covenantsandagreementshereincontainedandintendingtobelegallyboundhereby,AAA,BBB,andCCCherebyagreeasfollows:1.Definitions.ForpurposesofthisAgreement,thefollowingtermsshallhavethemeaningssetforthbelow:ActuallyRealizedorActuallyRealizesshallmean,forpurposesofdeterminingthetimingoftheincurrenceofanyIncomeTaxLiabilityortherealizationofaRefund(oranyrelatedIncomeTaxcostorbenefit)byaPersoninrespectofanypayment,transaction,occurrenceorevent,thetimeatwhichtheamountofIncomeTaxespaidbysuchPersonisincreasedaboveorreducedbelowtheamountofIncomeTaxesthatsuchPersonwouldhavebeenrequiredtopaybutforsuchpayment,transaction,occurrenceorevent.AllowableTaxshallmeananyIncomeTaxwhichisanallowablecostunder(i)theFederalAcquisitionRegulations,48C.F.R.Chapter1,andassociatedregulationsor(ii)anagreementineffectonorpriortotheDistributionDatebetweenamemberoftheBBBGrouporanaffiliatethereofandanyU.S.governmentalentity.BusinessDayshallmeananydayotherthanaSaturday,aSundayoradayonwhichbankinginstitutionslocatedintheStateofNewYorkareauthorizedorobligatedbylaworexecutiveordertoclose.Carrybackshallmeanthecarrybackofataxattribute(including,withoutlimitation,anetoperatingloss,anetcapitallossorataxcredit)byamemberoftheBBBGroup(i)fromaPost-DistributionTaxablePeriodtoaStraddlePeriodoraPre-DistributionTaxablePeriodor(ii)fromaStraddlePeriodtoaPre-DistributionTaxablePeriod.CodeshallmeantheInternalRevenueCodeof_________(year),asamended,togetherwiththerulesandregulationspromulgatedthereunder.CombinedReturnshallmeanaconsolidated,combinedorunitaryIncomeTaxReturnthatincludes,orispermittedtoinclude,oneormoremembersoftheAAAGroupandoneormoremembersoftheBBBGroup.CPRRulesshallmeantheRulesforNon-AdministeredArbitrationofBusinessDisputespromulgatedbytheCenterforPublicResourcesattachedheretoasAnnexI.DisputeNoticeshallmeanawrittennoticeofadisputebetweenCCCorAAAandBBBwithrespecttothesubjectmatterofthisAgreement,whichshallsetforthinreasonabledetailthenatureofthedispute.FinalDeterminationshallmeanthefinalresolutionofliabilityforanyIncomeTax,whichresolutionmaybeforaspecificissueoradjustmentorforataxableperiod,(i)byInternalRevenueServiceForm_________or_________-AD(oranysuccessorformsthereto),onthedateofacceptancebyoronbehalfofthetaxpayer,orbyacomparableformunderthelawsofastateorlocaltaxingjurisdiction,exceptthataForm_________or_________-ADorcomparableformshallnotconstituteaFinalDeterminationtotheextentthatitreserves(whetherbyitstermsorbyoperationoflaw)therightofthetaxpayertofileaclaimforrefundortherightofthetaxingauthoritytoassertafurtherdeficiencyinrespectofsuchissueoradjustmentorforsuchtaxableperiod(asthecasemaybe);(ii)byadecision,judgment,decree,orotherorderbyacourtofcompetentjurisdiction,whichhasbecomefinalandunappealable;(iii)byaclosingagreementoracceptedofferincompromiseunderSections_________or_________oftheCode,oracomparableagreementunderthelawsofastateorlocaltaxingjurisdiction;(iv)byanyallowanceofarefundorcreditinrespectofanoverpaymentofIncomeTax,butonlyaftertheexpirationofallperiodsduringwhichsuchrefundmayberecovered(includingbywayofoffset)bythejurisdictionimposingsuchIncomeTax;or(v)byanyotherfinaldisposition,includingbyreasonoftheexpirationoftheapplicablestatuteoflimitationsorbymutualagreementoftheparties.AAAConsolidatedGroupshallmeanAAAandtheothermembersoftheaffiliatedgroupofcorporations(withinthemeaningofSection_________(a)oftheCode)ofwhichAAAisthecommonparent.AAAGroupshallmean,solelyforpurposesofthisAgreement,AAAandeachoftheothermembersoftheAAAConsolidatedGroup,otherthananymemberoftheBBBGroup.BBBDistributionAgreementshallmeantheAgreementandPlanofMergerbyandbetweenAAAand[Mergeco]Corporation,a_________(Placename)corporation,whichprovidesfor,amongotherthings,theDistribution.BBBElectronicsshallmeanBBBElectronicsCorporation,whichownsalltheoutstandingcommonstockofBBBatthedateofexecutionoftheBBBMergerAgreement.BBBGroupshallmean,solelyforpurposesofthisAgreement,BBBanditssubsidiaries,determinedimmediatelyaftertheDistributionandimmediatelypriortotheBBBMerger,andshallincludeanycorporationthatshallhavemergedorliquidatedintoBBBoranyofitssubsidiariesorintowhichBBBoranyofitssubsidiariesshallhavemergedorliquidated.BBBPost-MergerGroupshallmeanBBBandtheothermembersoftheaffiliatedgroupofcorporations(withinthemeaningofSection_________oftheCode)whichincludesBBB,asdeterminedfromtimetotimeaftergivingeffecttotheBBBMerger,andshallincludeCCC.BBBSpin-offSeparationAgreementshallmeantheBBBSpin-offSeparationAgreement,datedasof_________(M/D/Y),byandbetweenBBBandAAA.IncomeTax(i)shallmean(A)anyUnitedStatesfederal,stateorlocal(butnotforeign)tax,charge,fee,impost,levyorotherassessmentwhichisbasedupon,measuredby,orcalculatedwithrespectto(1)netincomeorprofits(including,butnotlimitedto,theMichiganSingleBusinessTaxandanycapitalgains,grossreceipts,valueaddedorminimumtaxandanytaxonitemsoftaxpreference,butnotincludingsales,use,realpropertygains,realorpersonalproperty,transferorsimilartaxes),or(2)multiplebases(including,butnotlimitedto,corporatefranchise,doingbusinessoroccupationtaxes),ifoneormoreofthebasesuponwhichsuchtaxmaybebased,bywhichitmaybemeasured,orwithrespecttowhichitmaybecalculatedisdescribedinclause(i)(A)(1)ofthisdefinition,togetherwith(B)anyinterestandanypenalties,fines,additionstotaxoradditionalamountsimposedbyanytaxingauthoritywithrespecttheretoand(ii)shallincludeanytransfereeliabilityinrespectofanamountdescribedinclause(i)ofthisdefinition.IncomeTaxBenefitshallmean,inrespectofaPersonorgroupofPersonsforanytaxableperiod,theexcessof(A)thehypotheticalIncomeTaxLiabilityofsuchPersonorgroupofPersonsforsuchtaxableperiod,calculatedasiftheTimingDifference,ReverseTimingDifference,increaseinforeigntaxcreditsorcarryoverofaTaxAttribute,asthecasemaybe,hadnotoccurredbutwithallotherfactsunchanged,over(B)theactualIncomeTaxLiabilityofsuchPersonorgroupofPersonsforsuchtaxableperiod,calculatedtakingintoaccounttheTimingDifference,ReverseTimingDifference,increaseinforeigntaxcreditsorcarryoverofsuchTaxAttribute,asthecasemaybe(andtreatingaRefundasanegativeIncomeTaxLiability,andtakingintoaccountcredits(ifany),forpurposesofsuchcalculation).IncomeTaxDetrimentshallmean,inrespectofanyPersonorgroupofPersonsforanytaxableperiod,theexcessof(A)theactualIncomeTaxLiabilityofsuchPersonorgroupofPersonsforsuchtaxableperiod,calculatedtakingintoaccounttheTimingDifference,ReverseTimingDifferenceordecreaseinforeigntaxcredits,asthecasemaybe,over(B)thehypotheticalIncomeTaxLiabilityofsuchPersonorgroupofPersonsforsuchtaxableperiod,calculatedasiftheTimingDifference,ReverseTimingDifferenceordecreaseinforeigntaxcredits,asthecasemaybe,hadnotoccurredbutwithallotherfactsunchanged(andtreatingaRefundasanegativeIncomeTaxLiability,andtakingintoaccountcredits(ifany),forpurposesofsuchcalculation).IncomeTaxLiabilitiesshallmeanallliabilitiesforIncomeTaxes.IncomeTaxReturnshallmeananyreturn,report,filing,statement,questionnaire,declarationorotherdocumentrequiredtobefiledwithataxingauthorityinrespectofIncomeTaxes.IndemnifiedPartyshallmeananyPersonwhichisseekingindemnificationfromanIndemnifyingPartypursuanttotheprovisionsofthisAgreement.IndemnifyingPartyshallmeananypartyheretofromwhichanyIndemnifiedPartyisseekingindemnificationpursuanttotheprovisionsofthisAgreement.Look-BackInterestshallmeaninterestcomputedunderthelook-backmethodofSection_________oftheCode(orsimilarprovisionofstateorlocalIncomeTaxlaw).NegotiationPeriodshallmeantheperiodof_________BusinessDaysfollowingtheinitialmeetingoftherepresentativesofCCCandBBBfollowingthereceiptofaDisputeNotice.OverpaymentRateshallmeantheannualrateofinterestdescribedinSection_________oftheCode(orsimilarprovisionofstateorlocalIncomeTaxlaw,asapplicable),asdeterminedfromtimetotime.Personshallmeanandincludeanyindividual,partnership,jointventure,limitedliabilitycompany,corporation,association,jointstockcompany,trust,unincorporatedorganizationorsimilarentityoragovernmentalauthorityoranydepartmentoragencyorotherunitthereof.Post-DistributionTaxablePeriodshallmeanataxableperiodthat,totheextentitrelatestoamemberoftheBBBGroup,beginsaftertheDistributionDate.Pre-DistributionTaxablePeriodshallmeanataxableperiodthat,totheextentitrelatestoamemberoftheBBBGroup,endsonorbeforetheDistributionDate.Proceedingshallmeananyauditorotherexamination,judicialoradministrativeproceedingrelatingtoliabilityfororrefundsoradjustmentswithrespecttoIncomeTaxes.RefundshallmeananyrefundofIncomeTaxes,includinganyreductioninIncomeTaxLiabilitiesbymeansofacredit,offsetorotherwise.ReverseTimingDifferenceshallmeananadjustmenttoanIncomeTaxReturnwhichresultsin(x)anincreaseinincome,gainorrecapture,oradecreaseindeduction,lossorcredit,ascalculatedforIncomeTaxpurposes,ofanymemberoftheAAAConsolidatedGroupforanyPre-DistributionTaxablePeriodortheportionofaStraddlePeriodendingontheDistributionDateand(y)anincreaseindeduction,lossorcredit,oradecreaseinincome,gainorrecapture,ofamemberoftheBBBPost-MergerGroupforaPost-DistributionTaxablePeriodortheportionofaStraddlePeriodbeginningonthedayaftertheDistributionDate.StraddlePeriodshallmeanataxableperiodthat,totheextentitrelatestoamemberoftheBBBGroup,includes,butdoesnotendon,theDistributionDate.TaxAllocationAgreementshallmeantheAgreementfortheAllocationofUnitedStatesFederalIncomeTaxes,byandbetweenAAA,BBBElectronics,BBBandDelcoElectronicsCorporation,datedasof_________(M/D/Y),asamended.TaxAttributeshallmeanataxattributewhichisdescribedinSection_________or_________hereof.TimingDifferenceshallmeananadjustmenttoanIncomeTaxReturnwhichresultsin(x)anincreaseinincome,gainorrecapture,oradecreaseindeduction,lossorcredit,ascalculatedforIncomeTaxpurposes,ofanymemberoftheBBBPost-MergerGroupforanyPost-DistributionTaxablePeriodortheportionofaStraddlePeriodbeginningonthedayaftertheDistributionDateand(y)anincreaseindeduction,lossorcredit,oradecreaseinincome,gainorrecapture,ofamemberoftheAAAConsolidatedGroupforaPre-DistributionTaxablePeriodortheportionofaStraddlePeriodendingontheDistributionDate.UnderpaymentRateshallmeantheannualrateofinterestdescribedinSection_________oftheCodeforlargecorporateunderpaymentsofIncomeTax(orsimilarprovisionofstateorlocalIncomeTaxlaw,asapplicable),asdeterminedfromtimetotime.2.FilingofIncomeTaxReturns;PaymentofIncomeTaxes.a.IncomeTaxReturnsforPre-DistributionTaxablePeriods.(i)AAAshallprepareandfileorcausetobepreparedandfiled(A)theU.S.consolidatedfederalIncomeTaxReturnsoftheAAAConsolidatedGrouprequiredtobefiledafterthedatehereofforallPre-DistributionTaxablePeriods,includingthetaxableperiodinwhichtheDistributionDateoccurs,(B)allotherCombinedReturnsforPre-DistributionTaxablePeriodsthatarerequiredtobefiledbyamemberoftheAAAGroupand(C)allotherIncomeTaxReturnsoforwhichincludeoneormoremembersoftheBBBGroupthatarerequiredtobefiled(takingintoaccountanyextensions)onorpriortotheDistributionDate.SubjecttolaterreimbursementbyBBBpursuanttoSection_________hereof,AAAshallpayorcausetobepaidanyandallIncomeTaxesduewithrespecttosuchIncomeTaxReturns.Atleast_________(day)priortotheearlierof(x)theduedateforfilinganysuchIncomeTaxReturnor(y)thedatebywhichCCCisrequiredbyAAAtodeliveritsportionofsuchIncomeTaxReturntoAAA,CCCshallprovideBBBwithacopyofthoseportionsofsuchIncomeTaxReturnsthatrelateexclusivelytooneormoremembersoftheBBBGroupandshallidentify,inaseparatestatement,anyIncomeTaxelections,changesinaccountingmethodoractionsinconsistentwithpastpracticeinrespectthereof.BBBshallhavetherighttoreviewandapprove(whichapprovalshallnotbeunreasonablywithheld)suchportionsofeachsuchIncomeTaxReturnfor_________(day)followingreceiptthereof;provided,however,thatBBBshallbedeemedtohaveunreasonablywithhelditsapprovalunless,asthebasisforwithholdingsuchapproval,BBBdemonstrates(bymeansofawrittenexplanationinsufficientdetailtopermitsuchconclusiontobeverified)thatCCChasfailedtocomplywiththerequirementsofSection_________hereofwithrespecttosuchportionsofsuchIncomeTaxReturns.ThefailureofBBBtoproposeanychangestoanysuchIncomeTaxReturnwithinsuch15-dayperiodshallbedeemedtoconstituteBBB’approvalthereof.CCCandBBBshallattemptingoodfaithmutuallytoresolveanydisagreementsregardingsuchportionsofsuchIncomeTaxReturnspriortotheduedateforfilingthereof;provided,however,thatifanysuchdisagreementsarenotresolvedpriortosuchdate,AAAshallfile(orcausetobefiled)anysuchIncomeTaxReturnintheformandmannerinwhichitwasprepared.AnydisagreementsregardingsuchportionsofsuchIncomeTaxReturnswhicharenotresolvedpriortothefilingthereofshallbepromptlyresolvedpursuanttoSection_________hereof.(ii)CCCshallprepare,andBBBshallfileorcausetobefiled(intheformandmannersopreparedbyCCC),anyIncomeTaxReturnwhich(A)includesoneormoremembersoftheBBBGroupforaPre-DistributionTaxablePeriod,(B)isnotrequiredtobe,andisnot,filedonorpriortotheDistributionDateand(C)isrequiredtobefiledbyamemberoftheBBBGroup.CCCshallprovideBBBwitheachsuchIncomeTaxReturnatleast_________(day)priortotheduedateforfilingthereof,andshallidentify,inaseparatestatement,anyIncomeTaxelections,changesinaccountingmethodoractionsinconsistentwithpastpracticeinrespectthereof.BBBshallhavetherighttoreviewandapprove(whichapprovalshallnotbeunreasonablywithheld)eachsuchIncomeTaxReturnfor_________(day)followingreceiptthereof;provided,however,thatBBBshallbedeemedtohaveunreasonablywithhelditsapprovalofsuchIncomeTaxReturnunless,asthebasisforwithholdingsuchapproval,BBBdemonstrates(bymeansofawrittenexplanationinsufficientdetailtopermitsuchconclusiontobeverified)thatCCChasfailedtocomplywiththerequirementsofSection_________hereof.ThefailureofBBBtoproposeanychangestoanysuchIncomeTaxReturnwithinsuch_________-dayperiodshallbedeemedtoconstituteBBB’approvalthereof.BBBshallpayorcausetobepaidtheIncomeTaxLiabilityshowndueonsuchIncomeTaxReturns.Nolaterthan_________BusinessDayspriortotheduedateforfilinganysuchIncomeTaxReturn(takingintoaccountextensions),either(A)CCCshallpaytoBBB,subjecttolaterreimbursementbyBBBpursuanttoSection2.dhereof,theexcess,ifany,of(1)theIncomeTaxLiabilityshowndueonsuchIncomeTaxReturnover(2)theestimatedIncomeTaxpayments(includingpaymentsmadeinconnectionwithanapplicationforanextension)previouslymadeinrespectthereofbyamemberoftheAAAConsolidatedGroup,or(B)BBBshallpaytoCCCtheexcess,ifany,of(1)theamountdescribedinclause(A)(2)ofthissentenceover(2)theamountdescribedinclause(A)(1)ofthissentence.CCCandBBBshallattemptingoodfaithmutuallytoresolveanydisagreementsregardingsuchIncomeTaxReturnspriortotheduedateforfilingthereof;provided,however,thatthefailuretoresolvealldisagreementspriortosuchdateshallnotrelieveBBBofitsobligationtofile(orcausetobefiled)anysuchIncomeTaxReturninaccordancewiththefirstsentenceofthisSection2.a(ii).AnydisagreementsregardingsuchIncomeTaxReturnswhicharenotresolvedpriortothefilingthereofshallbepromptlyresolvedpursuanttoSection8hereof.(iii)CCCshallprepareanydocumentationrequiredtobefiledinconnectionwiththemakingofestimatedIncomeTaxpaymentsdueinrespectofPre-DistributionTaxablePeriodsforwhichCCC(oranothermemberoftheAAAGroup)isobligatedtoprepareanIncomeTaxReturnhereunderandshallmakeanysuchestimatedIncomeTaxpayments,whetherduebefore,onoraftertheDistributionDate.b.IncomeTaxReturnsforPost-DistributionTaxablePeriods.BBBshallberesponsiblefor(i)preparingandfilingorcausingtobepreparedandfiledallIncomeTaxReturnsrequiredtobefiledbyBBBoranymemberoftheBBBGroupforanyPost-DistributionTaxablePeriodand(ii)payingtheIncomeTaxLiabilityduewithrespecttosuchIncomeTaxReturns,subjecttolaterreimbursementbyCCCpursuanttoSections_________and_________hereof.c.IncomeTaxReturnsforStraddlePeriods.(i)ForU.S.federalIncomeTaxpurposes,thetaxableyearoftheBBBGroupshallendasofthecloseoftheDistributionDateand,withrespecttoallotherIncomeTaxes,AAA(ortheappropriatememberoftheAAAGroup)andBBBshall,unlessprohibitedbyapplicablelaw,takeallactionnecessaryorappropriatetoclosethetaxableperiodofthemembersoftheBBBGroupasofthecloseoftheDistributionDate.NeitheranymemberoftheAAAGroupnoranymemberoftheBBBGroupshalltakeanypositioninconsistentwiththeprecedingsentenceonanyIncomeTaxReturn.(ii)CCCshallprepare,andBBBshallfileorcausetobefiled(intheformandmannersopreparedbyCCC),allIncomeTaxReturnsoforwhichincludetheBBBGrouporanymemberthereofforaStraddlePeriod.CCCshallprovideBBBwitheachsuchIncomeTaxReturnatleast_________(day)priortotheduedateforfilingthereof,andshallidentify,inaseparatestatement,anyIncomeTaxelections,changesinaccountingmethodoractionsinconsistentwithpastpracticeinrespectthereof.BBBshallhavetherighttoreviewandapprove(whichapprovalshallnotbeunreasonablywithheld)eachsuchIncomeTaxReturnfor_________(day)followingreceiptthereof;provided,however,thatBBBshallbedeemedtohaveunreasonablywithhelditsapprovalofsuchIncomeTaxReturnunless,asthebasisforwithholdingsuchapproval,BBBdemonstrates(bymeansofawrittenexplanationinsufficientdetailtopermitsuchconclusiontobeverified)thatCCChasfailedtocomplywiththerequirementsofSection_________hereof.ThefailureofBBBtoproposeanychangestoanysuchIncomeTaxReturnwithinsuch15-dayperiodshallbedeemedtoconstituteBBB’approvalthereof.CCCandBBBshallattemptingoodfaithmutuallytoresolveanydisagreementsregardingsuchIncomeTaxReturnspriortotheduedateforfilingthereof;provided,however,thatthefailuretoresolvealldisagreementspriortosuchdateshallnotrelieveBBBofitsobligationtofile(orcausetobefiled)anysuchIncomeTaxReturninaccordancewiththefirstsentenceofthisSection_________.AnydisagreementsregardingsuchIncomeTaxReturnswhicharenotresolvedpriortothefilingthereofshallbepromptlyresolvedpursuanttoSection_________hereof.(iii)AnIncomeTaxLiabilityinrespectofanIncomeTaxReturnforaStraddlePeriodshallbe(A)allocatedtoCCCtotheextentsuchIncomeTaxLiabilityis(1)attributabletoamemberoftheBBBGroupfortheperioduptoandincludingtheDistributionDateor(2)attributablesolelytotheinclusioninsuchIncomeTaxReturnofoneormoremembersoftheAAAGroup,and(B)allocatedtoBBBtotheextentsuchIncomeTaxLiabilityis(1)attributabletoamemberoftheBBBGroupfortheperiodsubsequenttotheDistributionDateor(2)attributablesolelytotheinclusioninsuchIncomeTaxReturnofanymemberoftheBBBPost-MergerGroupwhichisformedoracquiredaftertheDistribution.TheallocationofanyIncomeTaxLiabilitybetweentheportionofanyStraddlePeriodendingontheDistributionDateandtheportionofsuchStraddlePeriodaftertheDistributionDateshallbemadebymeansofaclosingofthebooksandrecordsofthemembersoftheBBBGroupasofthecloseoftheDistributionDate,asifsuchtaxableperiodendedasofthecloseoftheDistributionDate;provided,thatexemptions,allowancesordeductionsthatarecalculatedonanannualbasis(including,butnotlimitedto,depreciationandamortizationdeductions)shallbeallocatedbetweentheperiodendingontheDistributionDateandtheperiodaftertheDistributionDateinproportiontothenumberofdaysineachsuchperiod.InthecaseofanyIncomeTaxLiabilityofanymemberoftheBBBGroupwhichisattributabletotheownershipbysuchmemberofanequityinterestinapartnershiporotherflowthroughentityforIncomeTaxpurposes,suchallocationshallbemadeasifthetaxableperiodofsuchpartnershiporotherflowthroughentityendedasofthecloseoftheDistributionDate;provided,however,thattotheextentthattheinformationnecessarytocomputesuchallocationonthebasisofaninterimclosingofthebooksofsuchflowthroughentityisnotavailabletoCCCorBBB,suchallocationshallbemadebetweentheperiodendingontheDistributionDateandtheperiodaftertheDistributionDateinproportiontothenumberofdaysineachsuchperiod.(iv)BBBshallpayorcausetobepaidtheIncomeTaxLiabilityduewithrespecttoanyStraddlePeriod.Nolaterthan5BusinessDayspriortotheduedateforfilinganysuchIncomeTaxReturn(takingintoaccountextensions),either(A)CCCshallpaytoBBB,subjecttolaterreimbursementbyBBBpursuanttoSection2.dhereof,theexcess,ifany,of(1)theportionoftheIncomeTaxLiabilityforsuchStraddlePeriodwhichisallocabletoCCCpursuanttoSection2.c(iii)hereofover(2)theestimatedIncomeTaxpayments(includingpaymentsmadeinconnectionwithanapplicationforanextension)madeinrespectofsuchStraddlePeriodbyamemberoftheAAAConsolidatedGrouponorpriortotheDistributionDate,or(B)BBBshallpaytoCCCtheexcess,ifany,of(1)theamountdescribedinclause(A)(2)ofthissentenceover(2)theamountdescribedinclause(A)(1)ofthissentence.(v)CCCshallprepareanydocumentationrequiredtobefiledinconnectionwiththemakingofestimatedIncomeTaxpaymentsdueinrespectofStraddlePeriodsforwhichBBB(oranothermemberoftheBBBGroup)isobligatedtofileanIncomeTaxReturnhereunder.BBBshallmakeanysuchestimatedIncomeTaxpaymentswhicharedueonoraftertheDistributionDate.d.AllowableTaxes.(i)TheBBBGroup’sallocableshareofanIncomeTaxLiabilitywhichisattributabletoAllowableTaxesforallPre-DistributionTaxablePeriodsandtheportionofanyStraddlePeriodendingwiththeDistributionDateshallbedeterminedinamannerconsistentwithpriorpracticeofBBBElectronicsandinaccordancewiththeapplicableCostAccountingStandardsBoardDisclosureStatementsofBBBElectronics.(Acopyofthestatementdatedasof_________(M/D/Y)isannexedheretoasAnnexII.)(ii)Assoonaspracticableafter(A)thefilingofanyIncomeTaxReturnforaPre-DistributionTaxablePeriodoraStraddlePeriodinrespectofanAllowableTaxor(B)aredeterminationoftheliabilityshownas