Common use of Excess Tax Items, Generally Clause in Contracts

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC shall reimburse CIA at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC LNC shall reimburse CIA ASFC at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA the ASFC Group could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC LNC shall reimburse CIA Linsco at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA Linsco could not use these Excess Tax Items in calculating its Separate Tax Liability.. 156

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC ASFC shall reimburse CIA ASIC at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA ASIC could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC AEIC shall reimburse CIA AST at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA AST could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC shall reimburse CIA AEIC at an amount equal to the actual decrease in the tax liability 120 of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA AEIC could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC shall reimburse CIA ASLI at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA ASLI could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC shall reimburse CIA ASP at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA ASP could not use these Excess Tax Items in calculating its Separate Tax Liability.

Excess Tax Items, Generally. a. To the extent that the LNC Consolidated Group can use an Excess Tax Item, which has not otherwise been used as a Carry Back Item, to decrease its federal income tax liability for that quarter after taking into account all similar items from the other affiliated corporations in the LNC Consolidated Group, 165 ASIC shall reimburse CIA ASL at an amount equal to the actual decrease in the tax liability of the LNC Consolidated Group for any Excess Tax Items used, notwithstanding the fact that CIA ASL could not use these Excess Tax Items in calculating its Separate Tax Liability.