Employee Wages. At JDSU’s request, the Holdings Group shall assume the Form W-2 and Form W-3 reporting obligations (including the filing of all forms necessary to comply with magnetic media reporting requirements) of JDSU with respect to any employee of the Holdings Business that Holdings or any Holdings Affiliate employs during the calendar year which includes the Distribution Date consistent with the procedures set forth in section 5 of Rev. Proc. 2004-53, 2004-34 I.R.B. 320.
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Samples: Tax Matters Agreement (Lumentum Holdings Inc.), Tax Matters Agreement (Viavi Solutions Inc.), Tax Matters Agreement (Lumentum Holdings Inc.)