Consistent Positions Sample Clauses

Consistent Positions. Except as otherwise required pursuant to a final determination made by a competent Governmental Authority, each Member shall report any and all items of Company income, gain, deduction, loss and credit and any other Company tax related items or treatment in a manner consistent with the Company’s income tax return with respect to such items.
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Consistent Positions. 14.1. In the event the AT&T Broadband Group desires to take any position on a Joint Return for a Pre-Distribution Taxable Period with respect to a specific Tax Item that is directly inconsistent with a position taken on a previously filed Tax Return of or which included a member of the AT&T Broadband Group for a Pre-Distribution Taxable Period (an "Inconsistent Position") it shall notify AT&T accordingly. If the Inconsistent Position solely relates to the AT&T Broadband Group's line of business and is not relevant to the AT&T Communications Group (a "Broadband Inconsistent Position"), the AT&T Broadband Group shall provide to AT&T, at least ninety (90) days prior to the due date (with extensions) of the relevant Joint Return, information sufficient to establish that such Broadband Inconsistent Position would have a likelihood of success under the law that is at least 33-1/3 percent (the "Reporting Standard"). Within thirty (30) business days of receipt of such information, AT&T shall notify the AT&T Broadband Group in writing (a) if such information is not reasonably satisfactory to AT&T or (b) if AT&T, in its sole discretion, determines that the Broadband Inconsistent Position could reasonably be expected to have an adverse effect on AT&T. The item will be reported by AT&T on the relevant Joint Return in accordance with past practice of the AT&T Affiliated Group, unless within ten (10) business days of receipt of the written notice described in clause (a) of the preceding sentence, the Broadband Group provides AT&T Communications with an opinion by a nationally recognized law firm confirming, in form and substance reasonably satisfactory to AT&T Communications, that the Broadband Inconsistent Position would meet the Reporting Standard. Any expenses related to obtaining such an opinion shall be borne by the Broadband Group. For the avoidance of doubt, if the AT&T Broadband Group requests that AT&T take an Inconsistent Position (which is not a Broadband Inconsistent Position) on a Joint Return, with respect to an AT&T Broadband Group Tax Item, AT&T may determine in its sole discretion (and without regard to the procedures in this Section 14.1) whether to report any AT&T Broadband Group Tax Item which is an Inconsistent Position (and not a Broadband Inconsistent Position) in accordance with the request of the AT&T Broadband Group. 14.2. In any Tax Return for a Post-Distribution Taxable Period, the AT&T Broadband Group agrees to act in good faith in reporting...
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Consistent Positions. Fremont and Employers Insurance agree not to take any position inconsistent with this Section 8.05 for Tax purposes.
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Consistent Positions. Company has not prepared or filed any Tax Return inconsistent with past practice or, on any such Tax Return, taken any position, made any election, or adopted any method that is inconsistent with positions taken, elections made or methods used in preparing or filing similar Tax Returns in prior periods (including positions, elections or methods which would have the effect of deferring income to periods after the Closing or accelerating deductions to periods on or prior to the Closing). r. No Change to Income or Deductions - Company will not be required to include any item of income in, or exclude any item of deduction from, taxable income for any taxable period (or portion thereof) ending after the Closing Date as a result of any: (1) change in method of accounting for taxable period ending on or prior to the Closing Date; (2) use of an improper method of accounting for a taxable period ending on or prior to the Closing Date; (3) “closing agreement” as described in Section 7121 of the Code (or any corresponding or similar provision of state, local or non-U.S. income Tax law) executed on or prior to the Closing Date; (4) installment sale or open transaction disposition made on or prior to the Closing Date; (5) prepaid amount received on or prior to the Closing Date; or (6) election under Section 108(i) of the Code.
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Related to Consistent Positions

  • Permanent Positions All part-time and full-time positions shall be permanent unless identified as being fixed term in accordance with clause 2.2.5.

  • New Positions The Board, in consultation with the Association, shall prepare a new job description whenever a new position of special responsibility is created or whenever the duties of any such position are changed or increased. When such a position is created or changed, the allowance shall be subject to negotiations between the Board and the Association.

  • Filling Positions ‌ The Employer will determine when a position will be filled, the type of appointment to be used when filling the position, and the skills and abilities necessary to perform the duties of the specific position within a job classification. Only those candidates who have the position-specific skills and abilities required to perform the duties of the vacant position will be referred for further consideration by the employing agency. A. An agency’s internal layoff list will consist of employees who have elected to place their name on the layoff list through Article 34, Layoff and Recall, of this Agreement and are confined to each individual agency. B. The statewide layoff list will consist of employees who have elected to place their name on the statewide layoff list in accordance with WAC 000-00-000. C. A promotional candidate is defined as an employee who has completed the probationary period within a permanent appointment and has attained permanent status within the agency. D. A transfer candidate is defined as an employee in permanent status in the same classification as the vacancy within the agency. E. A voluntary demotion candidate is defined as an employee in permanent status moving to a class in a lower salary range maximum within the agency. F. When filling a vacant position with a permanent appointment, candidates will be certified for further consideration in the following manner: 1. The most senior candidate on the agency’s internal layoff list with the required skills and abilities who has indicated an appropriate geographic availability will be appointed to the position. 2. If there are no names on the internal layoff list, the agency will certify up to twenty (20) candidates for further consideration. Up to seventy-five percent (75%) of those candidates will be statewide layoff, agency promotional, internal transfers, and agency voluntary demotions. All candidates certified must have the position-specific skills and abilities to perform the duties of the position to be filled. If there is a tie for the last position on the certification for either promotional or other candidates, the agency may consider up to ten

  • Filling Vacant Positions During the time the procedures outlined herein are in effect, position vacancies to be filled shall first be offered to regular employees who have a contractual right to be recalled to a position in the involved job classification or who may have a right to “bump” or transfer to the position, as the case may be. In such circumstances, the seniority provisions of the Agreement shall be observed. If no regular employee has a contractual right to the position, the following shall be given consideration in the order (priority) indicated below: 1st Priority: Qualified Job Bank employees 2nd Priority: Employees on a recall list 3rd Priority: Employee applicants from a list of eligibles 4th Priority: Displaced certified temporary employees 5th Priority: Non-employee applicants from a list of eligibles The qualifications of an employee in the Job Bank or on a recall list shall be reviewed to determine whether they meet the qualifications for a vacant position. Whether the employee can be trained for a position within a reasonable time (not to exceed three months) shall be considered when determining the qualifications of an employee. If it is determined that the employee does not meet the qualifications for a vacant position, the employee may appeal to the Director of Human Resources. If it is determined that an employee in the Job Bank is qualified for a vacant position, the employee shall be selected. The appointing authority may appeal the issue of whether the employee is qualified. The dispute shall be presented to and resolved by the Job Bank Steering Committee. If it is determined that an employee on a recall list is qualified for a vacant position, the employee will be given priority consideration and may be selected. Appeals regarding employees on a recall list and their qualifications for a position will be handled by the Civil Service Commission. The grievance procedure under the Labor Agreement shall not apply to determinations as to qualifications of the employee for a vacant position.

  • Vacant Positions An employee on the reinstatement roster may bid on a vacant position in a different classification in the same manner as any other regular employee pursuant to this agreement.

  • CONSISTENT CHANGES The Existing Loan Documents are hereby amended wherever necessary to reflect the changes described above.

  • Avoidance of Inconsistent Position In connection with purchases or sales of portfolio securities for the account of the Fund, neither the Manager nor any of the Manager's directors, officers or employees will act as a principal or agent or receive any commission.

  • Other Positions Executive shall immediately resign, and shall be deemed to have immediately resigned without the requirement of any additional action, from any and all position Executive holds with the Company and its Affiliates on Executive’s Date of Termination.

  • Avoidance of Inconsistent Position; Services Not Exclusive In connection with purchases or sales of portfolio securities and other investments for the account of the Fund, neither you nor any of your directors, officers or employees shall act as a principal or agent or receive any commission. You or your agent shall arrange for the placing of all orders for the purchase and sale of portfolio securities and other investments for the Fund's account with brokers or dealers selected by you in accordance with Fund policies as expressed in the Registration Statement. If any occasion should arise in which you give any advice to clients of yours concerning the Shares of the Fund, you shall act solely as investment counsel for such clients and not in any way on behalf of the Fund. Your services to the Fund pursuant to this Agreement are not to be deemed to be exclusive and it is understood that you may render investment advice, management and services to others. In acting under this Agreement, you shall be an independent contractor and not an agent of the Trust. Whenever the Fund and one or more other accounts or investment companies advised by you have available funds for investment, investments suitable and appropriate for each shall be allocated in accordance with procedures believed by you to be equitable to each entity. Similarly, opportunities to sell securities shall be allocated in a manner believed by you to be equitable. The Fund recognizes that in some cases this procedure may adversely affect the size of the position that may be acquired or disposed of for the Fund.

  • Consistent with Section 1 hereof, the Trust shall use its best efforts to qualify and maintain the qualification of the Shares for sale under the securities laws of such jurisdictions as the Placement Agent and the Trust may approve. Any such qualification may be withheld, terminated or withdrawn by the Trust at any time in its discretion. The expense of qualification and maintenance of qualification shall be borne by the Trust. The Placement Agent shall furnish such information and other material relating to its affairs and activities as may be required by the Trust in connection with such qualification.

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