Common use of Federal Tax Returns Clause in Contracts

Federal Tax Returns. New U S WEST and U S WEST hereby agree to cooperate fully with each other to meet filing requirements for the U S WEST Consolidated Group Tax Returns for any Pre-Separation Taxable Period and any Straddle Period. New U S WEST, as agent for the U S WEST Consolidated Group, will be responsible for the filing of such Tax Returns for the Taxable Years ended December 31, 1997 and ending December 31, 1998, and, at the request of U S WEST, shall use its best efforts to file the Tax Return for the Taxable Year ending December 31, 1998 by its original due date. For purposes of this Section 4.1, cooperation includes making available all instructions, workpapers, research, data and notes of any kind required for the completion of the Tax Return, as well as making available personnel to assist in the consolidation effort. Personnel requirements, including the use of third party contractors, will be negotiated and agreed upon between U S WEST and New U S WEST. Interviewing and hiring of third-party contractors will be done jointly, and costs of these contractors will be shared equally. Any software license costs specifically related to a separate entity shall be borne by that entity. Where software license costs are not discernible as separate entity costs, such software license costs will be shared equally. Due dates for information required for the U S WEST Consolidated Group Tax Returns will be negotiated between U S WEST and New U S WEST and good faith efforts will be made to meet those dates.