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 4 contracts
Samples: Agreement and Plan of Merger (Starwood Lodging Corp), Agreement and Plan of Merger (Itt Corp /Nv/), Merger Agreement (Itt Corp /Nv/)
