Change in Tax Laws. There shall not have been any Federal legislative or regulatory change that would cause the Trust to cease to qualify as a "real estate investment trust" for federal income tax purposes or that would cause the Trust to become subject to Section 269B(a)(3) of the Code.
Appears in 3 contracts
Samples: Agreement and Plan of Merger (Starwood Lodging Corp), Agreement and Plan of Merger (Itt Corp /Nv/), Agreement and Plan of Merger (Itt Corp /Nv/)
Change in Tax Laws. There shall not have been any Federal legislative or regulatory change that would cause the Trust to cease to qualify as a "real estate investment trust" for federal income tax purposes or that would cause the Trust to become subject to Section 269B(a)(3) of the Code.. Section 6.2
Appears in 1 contract
Samples: Execution Version Agreement and Plan (Starwood Lodging Corp)