Administering Party. Subject to Sections 9.2(b) and 9.2(c):
(i) Fortune Brands and its Subsidiaries shall administer and control all Pre-Distribution U.S. Income Tax Audits.
(ii) Audits other than Pre-Distribution U.S. Income Tax Audits shall be administered and controlled by the Party or Subsidiary thereof that is primarily liable under applicable Law to pay to the applicable Taxing Authority the Taxes resulting from such Audits.
Administering Party. Subject to Sections 9.2(b) and 9.2(c):
(i) NiSource and its Subsidiaries shall administer and control all Pre-Distribution U.S. Income Tax Audits and any other Audits relating to, or that could give rise to, Distribution Taxes.
(ii) Audits other than those described in clause (a)(i) above shall be administered and controlled by the Party or Subsidiary thereof that is primarily liable under applicable Law to pay to the applicable Taxing Authority the Taxes resulting from such Audits.
Administering Party. The Party responsible for the administration of a particular program to which an applicant may apply via the registration portal. For example, with respect to the TGB program and TGB Applicant Data, Admin is the Administering Party.
