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, LNC shall reimburse 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 the ASFC Group could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC shall be entitled to a reimbursement from LNC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC receives a payment from LNC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC shall be entitled to reimbursement from ASFC for the full amount of such payments to the extent that the ASFC Group may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group has been compensated by LNC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC shall also be entitled to reimbursement from ASFC for the full amount of such prior payments to the extent that the ASFC Group may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC Group.

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, LNC shall reimburse 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 the ASFC Group could not use these Excess Tax Items in calculating its Separate Tax Liability., b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC ICI shall be entitled to a reimbursement from LNC ASIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC ICI receives a payment from LNC ASIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASIC shall be entitled to reimbursement from ASFC ICI for the full amount of such payments to the extent that the ASFC Group ICI may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group ICI has been compensated by LNC ASIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASIC shall also be entitled to reimbursement from ASFC ICI for the full amount of such prior payments to the extent that the ASFC Group ICI may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC ICI to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupICI.

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, LNC ASIC shall reimburse ASFC 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 the ASFC Group ASP could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC ASP shall be entitled to a reimbursement from LNC ASIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC ASP receives a payment from LNC ASIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASIC shall be entitled to reimbursement from ASFC ASP for the full amount of such payments to the extent that the ASFC Group ASP may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group ASP has been compensated by LNC ASIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASIC shall also be entitled to reimbursement from ASFC ASP for the full amount of such prior payments to the extent that the ASFC Group ASP may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC ASP to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupASP.

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, LNC ASFC shall reimburse ASFC 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 the ASFC Group ASIC could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC ASIC shall be entitled to a reimbursement from LNC ASFC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC ASIC receives a payment from LNC ASFC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASFC shall be entitled to reimbursement from ASFC ASIC for the full amount of such payments to the extent that the ASFC Group ASIC may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group ASIC has been compensated by LNC ASFC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASFC shall also be entitled to reimbursement from ASFC ASIC for the full amount of such prior payments to the extent that the ASFC Group ASIC may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC ASIC to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupASIC.

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, LNC AEIC shall reimburse ASFC 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 the ASFC Group AST could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC AST shall be entitled to a reimbursement from LNC AEIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC AST receives a payment from LNC AEIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC AEIC shall be entitled to reimbursement from ASFC AST for the full amount of such payments to the extent that the ASFC Group AST may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group AST has been compensated by LNC AEIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC AEIC shall also be entitled to reimbursement from ASFC AST for the full amount of such prior payments to the extent that the ASFC Group AST may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC AST to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupAST.

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, LNC 165 ASIC shall reimburse ASFC 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 the ASFC Group CIA could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC CIA shall be entitled to a reimbursement from LNC ASIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC CIA receives a payment from LNC ASIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASIC shall be entitled to reimbursement from ASFC CIA for the full amount of such payments to the extent that the ASFC Group CIA may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group CIA has been compensated by LNC ASIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASIC shall also be entitled to reimbursement from ASFC CIA for the full amount of such prior payments to the extent that the ASFC Group CIA may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC CIA to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupCIA. 3.

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, LNC ASIC shall reimburse ASFC 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 the ASFC Group ASLI could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC ASLI shall be entitled to a reimbursement from LNC ASIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC ASLI receives a payment from LNC ASIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASIC shall be entitled to reimbursement from ASFC ASLI for the full amount of such payments to the extent that the ASFC Group ASLI may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group ASLI has been compensated by LNC ASIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASIC shall also be entitled to reimbursement from ASFC ASLI for the full amount of such prior payments to the extent that the ASFC Group ASLI may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC ASLI to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupASLI.

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, LNC ASIC shall reimburse ASFC 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 the ASFC Group AEIC could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC AEIC shall be entitled to a reimbursement from LNC ASIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC AEIC receives a payment from LNC ASIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASIC shall be entitled to reimbursement from ASFC AEIC for the full amount of such payments to the extent that the ASFC Group AEIC may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group AEIC has been compensated by LNC ASIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASIC shall also be entitled to reimbursement from ASFC AEIC for the full amount of such prior payments to the extent that the ASFC Group AEIC may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC AEIC to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupAEIC. 3.

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, LNC ASIC shall reimburse ASFC 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 the ASFC Group ASL could not use these Excess Tax Items in calculating its Separate Tax Liability. b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC ASL shall be entitled to a reimbursement from LNC ASIC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC ASL receives a payment from LNC ASIC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC ASIC shall be entitled to reimbursement from ASFC ASL for the full amount of such payments to the extent that the ASFC Group ASL may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group ASL has been compensated by LNC ASIC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC ASIC shall also be entitled to reimbursement from ASFC ASL for the full amount of such prior payments to the extent that the ASFC Group ASL may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC ASL to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupASL.

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, LNC shall reimburse ASFC 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 the ASFC Group Linsco could not use these Excess Tax Items in calculating its Separate Tax Liability.. 156 b. To the extent that the Excess Tax Items are not used under paragraphs a. or 1.g. above, ASFC Linsco shall be entitled to a reimbursement from LNC if and when such Excess Tax Items actually reduce the LNC Consolidated Group's federal income tax payments, or when the LNC Consolidated Group actually receives a refund of previously paid taxes, to the extent that such refund payment is directly attributable to such Excess Tax Items. c. To the extent that ASFC Linsco receives a payment from LNC for the actual use of Excess Tax Items pursuant to paragraphs a. or b., above, LNC shall be entitled to reimbursement from ASFC Linsco for the full amount of such payments to the extent that the ASFC Group Linsco may use such Excess Tax Items as Carry Forward Items. To the extent that ASFC or any member of the ASFC Group Linsco has been compensated by LNC under a prior tax sharing agreement for an amount which would qualify as an Excess Tax Item under this Agreement, LNC shall also be entitled to reimbursement from ASFC Linsco for the full amount of such prior payments to the extent that the ASFC Group Linsco may use such Excess Tax Items as Carry Forward Items. d. Nothing in this entire Section I. shall be interpreted to entitle ASFC Linsco to more than a single use of any Excess Tax Items, Carry Back Items, Carry Forward Items, or any other items which reduce the tax liability of the ASFC GroupLinsco.