Common use of Inadvertent termination or inadvert- ently invalid election Clause in Contracts

Inadvertent termination or inadvert- ently invalid election. For purposes of paragraph (a) of this section, the deter- mination of whether a termination or invalid election was inadvertent is made by the Commissioner. The cor- poration has the burden of establishing that under the relevant facts and cir- cumstances the Commissioner should determine that the termination or in- valid election was inadvertent. The fact that the terminating event or in- validity of the election was not reason- ably within the control of the corpora- tion and, in the case of a termination, was not part of a plan to terminate the election, or the fact that the termi- nating event or circumstance took place without the knowledge of the corporation, notwithstanding its due diligence to safeguard itself against such an event or circumstance, tends to establish that the termination or in- validity of the election was inad- vertent.