Common use of Accounting and Reports to Certificateholders, the Internal Revenue Service and Others Clause in Contracts

Accounting and Reports to Certificateholders, the Internal Revenue Service and Others. The Owner Trustee shall (a) maintain (or cause to be maintained) the books of the Issuer on a calendar year basis and the accrual method of accounting, (b) deliver (or cause to be delivered) to each Certificateholder, as may be required by the Code and applicable Treasury Regulations, such information as may be required (including, if applicable, Schedule K-1) to enable each Certificateholder to prepare its federal and state income tax returns, (c) prepare (or cause to be prepared), file (or cause to be filed) such tax returns relating to the Issuer (including, if applicable, a partnership information return, IRS Form 1065 if the Issuer is treated as a partnership for United States federal income tax purposes) and make such elections as from time to time may be required or appropriate under any applicable state or federal statute or any rule or regulation thereunder so as to maintain the Issuer’s applicable tax characterization as described in Section 2.6 hereof, (d) cause applicable tax returns to be signed in the manner required by law and (e) collect or cause to be collected any withholding tax as described in and in accordance with Section 5.1 with respect to income or distributions to Certificateholders.

Accounting and Reports to Certificateholders, the Internal Revenue Service and Others. The Owner Trustee Administrator on behalf of the Issuer shall (a) maintain (or cause to be maintained) the books of the Issuer on a calendar year basis and on the accrual cash method of accounting, (b) deliver (or cause to be delivered) to each Certificateholderthe Certificateholders, as may be required by the Code and applicable Treasury RegulationsRegulations or otherwise, such information provided to it as may be required (including, if applicable, Schedule K-1) to enable each Certificateholder the Certificateholders to prepare its their respective federal and state income tax returns, (c) prepare (or cause to be prepared), file (or cause to be filed) such tax returns relating to the Issuer (including, if applicable, a partnership information return, IRS Form 1065 if the Issuer is treated as a partnership for United States federal income tax purposes) and make such elections as may from time to time may be required or appropriate under any applicable state State or federal statute or any rule or regulation thereunder so as to maintain the Issuer’s applicable characterization as, for so long as the Depositor is the sole Certificateholder, a division or branch of the Depositor and, if not, as determined by the Depositor for federal income tax characterization as described purposes, in Section 2.6 hereofall such cases on forms prepared by the Administrator, (d) cause applicable such tax returns to be signed in the manner required by law Applicable Law and (e) collect or cause to be collected any withholding tax as described in and required to be withheld by the Owner Trustee or the Paying Agent in accordance with Section 5.1 5.02(d) with respect to income or distributions to the Certificateholders.

Accounting and Reports to Certificateholders, the Internal Revenue Service and Others. The Owner Trustee Administrator on behalf of the Issuer shall (a) maintain (or cause to be maintained) the books of the Issuer on a calendar year basis and on the accrual cash method of accounting, (b) deliver (or cause to be delivered) to each Certificateholderthe Certificateholders, as may be required by the Code and applicable Treasury RegulationsRegulations or otherwise, such information provided to it as may be required (including, if applicable, Schedule K-1) to enable each Certificateholder the Certificateholders to prepare its their respective federal and state income tax returns, (c) prepare (or cause to be prepared), file (or cause to be filed) such tax returns relating to the Issuer (including, if applicable, a partnership information return, IRS Form 1065 if the Issuer is treated as a partnership for United States federal income tax purposes) and make such elections as may from time to time may be required or appropriate under any applicable state State or federal statute or any rule or regulation thereunder so as to maintain the Issuer’s applicable characterization as, for so long as the Depositor is the sole Certificateholder, a division or branch of the Depositor and, if not, as determined by the Depositor for federal income tax characterization as described purposes, in Section 2.6 hereofall such cases on forms prepared by the Administrator, (d) cause applicable such tax returns to be signed in the manner required by law and (e) collect or cause to be collected any withholding tax as described in and required to be withheld by the Owner Trustee or the Paying Agent in accordance with Section 5.1 5.2(d) with respect to income or distributions to the Certificateholders.

Accounting and Reports to Certificateholders, the Internal Revenue Service and Others. The Owner Trustee Administrator on behalf of the Trust shall (a) maintain (or cause to be maintained) the books of the Issuer Trust on a calendar year basis and on the accrual cash method of accounting, (b) deliver (or cause to be delivered) to each Certificateholderthe Certificateholders, as may be required by the Code and applicable Treasury RegulationsRegulations or otherwise, such information provided to it as may be required (including, if applicable, Schedule K-1) to enable each Certificateholder the Certificateholders to prepare its their respective federal and state income tax returns, (c) prepare (or cause to be prepared), file (or cause to be filed) such tax returns relating to the Issuer (including, if applicable, a partnership information return, IRS Form 1065 if the Issuer is treated as a partnership for United States federal income tax purposes) Trust and make such elections as may from time to time may be required or appropriate under any applicable state or federal statute or any rule or regulation thereunder so as to maintain the IssuerTrust’s applicable characterization as, for so long as the Initial Beneficiary is the sole Certificateholder, a division or branch of the Initial Beneficiary and, if not, as determined by the Initial Beneficiary for federal income tax characterization as described purposes, in Section 2.6 hereofall such cases on forms prepared by the Administrator, (d) cause applicable such tax returns to be signed in the manner required by law and (e) collect or cause to be collected any withholding tax as described in and required to be withheld by the Owner Trustee or the Paying Agent in accordance with Section 5.1 5.2(d) with respect to income or distributions to the Certificateholders.

Accounting and Reports to Certificateholders, the Internal Revenue Service and Others. The Owner Trustee Administrator on behalf of the Issuer shall (a) maintain (or cause to be maintained) the books of the Issuer on a calendar year basis and on the accrual cash method of accounting, (b) deliver (or cause to be delivered) to each Certificateholderthe Certificateholders, as may be required by the Code and applicable Treasury RegulationsRegulations or otherwise, such information provided to it as may be required (including, if applicable, Schedule K-1) to enable each Certificateholder the Certificateholders to prepare its their respective federal and state income tax returns, (c) prepare (or cause to be prepared), file (or cause to be filed) such tax returns relating to the Issuer (including, if applicable, a partnership information return, IRS Form 1065 if the Issuer is treated as a partnership for United States federal income tax purposes) and make such elections as may from time to time may be required or appropriate under any applicable state State or federal statute or any rule or regulation thereunder so as to maintain the Issuer’s applicable characterization as, for so long as the Depositor is the sole Certificateholder, a division or branch of the Depositor and, if not, as determined by the Depositor for federal income tax characterization as described purposes, in Section 2.6 hereofall such cases on forms prepared by the Administrator, (d) cause applicable such tax returns to be signed in the manner required by law and (e) collect or cause to be collected any withholding tax as described in and required to be withheld by the Owner Trustee or the Paying Agent in accordance with Section 5.1 5.02(d) with respect to income or distributions to the Certificateholders.

Accounting and Reports to Certificateholders, the Internal Revenue Service and Others. The Owner Trustee shall (a) maintain (or cause to be maintained) the books of the Issuer Trust on a calendar year basis and the accrual method of accounting, (b) deliver (or cause to be delivered) to each Certificateholder, as may be required by the Code and applicable Treasury Regulations, such information as may be required (including, if applicable, including Schedule K-1) to enable each Certificateholder to prepare its federal and state income tax returns, (c) prepare (or cause to be prepared), file (or cause to be filed) such tax returns relating to the Issuer Trust (including, if applicable, including a partnership information return, IRS Form 1065 if the Issuer is treated as a partnership for United States federal income tax purposes1065) and make such elections as from time to time may be required or appropriate under any applicable state or federal statute or any rule or regulation thereunder so as to maintain the Issuer’s applicable tax Trust's characterization as described in Section 2.6 hereofa partnership for federal income tax purposes, (d) cause applicable such tax returns to be signed in the manner required by law and (e) collect or cause to be collected any withholding tax as described in and in accordance with Section 5.1 5.02(c) with respect to income or distributions to Certificateholders.. The Owner Trustee shall elect under Section 1278 of the Code to include in income currently any market discount that accrues with respect to the