Redetermination Amounts. For any Pre-Deconsolidation Period or Straddle Period, in the event of a redetermination of any Tax Item of any member of a Consolidated Group or Combined Group as a result of a Final Determination, the filing of a Tax refund claim or the filing of an amended Tax Return pursuant to which Taxes are paid to a Tax Authority or a refund of Taxes is received from a Tax Authority, MRV shall prepare, in accordance with the principles and procedures set forth in this Section 4, revised Pro Forma Luminent Group Consolidated Returns, revised Pro Forma Luminent Group Combined Returns and/or revised Pro Forma Luminent Group Non-Federal Separate Returns, as appropriate, to reflect the redetermination of such Tax Item as a result of such Final Determination, filing of a Tax refund claim or filing of an amended Tax Return. Following the preparation of such revised pro forma tax returns, Luminent's payment obligations under Sections 4.2, 4.3 and 4.4 hereof shall be redetermined to reflect Luminent's Tax liability pursuant to the revised Pro Forma Luminent Group Consolidated Returns, revised Pro Forma Luminent Group Combined Returns and/or revised Pro Forma Luminent Group Non-Federal Separate Returns prepared pursuant to this Section 4.8. Luminent shall pay to MRV the amount by which the Tax liability reflected on the revised Pro Forma Luminent Group Consolidated Returns, revised Pro Forma Luminent Group Combined Returns and/or revised Pro Forma Luminent Group Non-Federal Separate Returns exceeds the Tax liability reflected on the original Pro Forma Luminent Group Consolidated Returns, original Pro Forma Luminent Group Combined Returns and/or original Pro Forma Luminent Group Non-Federal Separate Returns, and MRV shall pay to Luminent the amount by which the Tax liability reflected on the original Pro Forma Luminent Group Consolidated Returns, original Pro Forma Luminent Group Combined Returns and/or original Pro Forma Luminent Group Non-Federal Separate Returns exceeds the Tax liability reflected on the revised Pro Forma Luminent Group Consolidated Returns, revised Pro Forma Luminent Group Combined Returns and or revised Pro Forma Luminent Group Non-Federal Separate Returns.
Appears in 1 contract
Samples: Tax Sharing and Indemnification Agreement (Luminent Inc)
Redetermination Amounts. For any Pre-Deconsolidation Period or Straddle Tax Period, in the event of a redetermination of any Tax Item of any member of a Consolidated Group or Combined Group as a result of a Final Determination, the filing of a Tax refund claim or the filing of an amended Tax Return pursuant to which Taxes are paid to a Tax Authority or a refund of Taxes is received from a Tax Authority, MRV shall prepare, in accordance with the principles and procedures set forth in this Section 4, revised Pro Forma Luminent Optical Access Group Consolidated Returns, revised Pro Forma Luminent Optical Access Group Combined Returns and/or revised Pro Forma Luminent Optical Access Group Non-Federal Separate Returns, as appropriate, to reflect the redetermination of such Tax Item as a result of such Final Determination, filing of a Tax refund claim or filing of an amended Tax Return. Following the preparation of such revised pro forma tax returns, LuminentOptical Access's payment obligations under Sections 4.2, 4.3 and 4.4 hereof shall be redetermined to reflect LuminentOptical Access's Tax liability pursuant to the revised Pro Forma Luminent Optical Access Group Consolidated Returns, revised Pro Forma Luminent Optical Access Group Combined Returns and/or revised Pro Forma Luminent Optical Access Group Non-Federal Separate Returns prepared pursuant to this Section 4.8. Luminent Optical Access shall pay to MRV the amount by which the Tax liability reflected on the revised Pro Forma Luminent Optical Access Group Consolidated Returns, revised Pro Forma Luminent Optical Access Group Combined Returns and/or revised Pro Forma Luminent Optical Access Group Non-Federal Separate Returns exceeds the Tax liability reflected on the original Pro Forma Luminent Optical Access Group Consolidated Returns, original Pro Forma Luminent Optical Access Group Combined Returns and/or original Pro Forma Luminent Optical Access Group Non-Federal Separate Returns, and MRV shall pay to Luminent Optical Access the amount by which the Tax liability reflected on the original Pro Forma Luminent Optical Access Group Consolidated Returns, original Pro Forma Luminent Optical Access Group Combined Returns and/or original Pro Forma Luminent Optical Access Group Non-Federal Separate Returns exceeds the Tax liability reflected on the revised Pro Forma Luminent Optical Access Group Consolidated Returns, revised Pro Forma Luminent Optical Access Group Combined Returns and or revised Pro Forma Luminent Optical Access Group Non-Federal Separate Returns.
Appears in 1 contract
Samples: Tax Sharing and Indemnification Agreement (Optical Access Inc)
Redetermination Amounts. For any Pre-Deconsolidation Period or Straddle Period, in the event of a redetermination of any Tax Item of any member of a Consolidated Group or Combined Group as a result of a Final Determination, the filing of a Tax refund claim or the filing of an amended Tax Return pursuant to which Taxes are paid to a Tax Authority or a refund of Taxes is received from a Tax Authority, MRV MAG shall prepare, in accordance with the principles and procedures set forth in this Section 4, revised Pro Forma Luminent MercFuel Group Consolidated Returns, revised Pro Forma Luminent MercFuel Group Combined Returns and/or revised Pro Forma Luminent MercFuel Group Non-Federal Separate Returns, as appropriate, to reflect the redetermination of such Tax Item as a result of such Final Determination, filing of a Tax refund claim or filing of an amended Tax Return. Following the preparation of such revised pro forma tax returns, LuminentMercFuel's payment obligations under Sections 4.2, 4.3 and 4.4 hereof shall be redetermined to reflect LuminentMercFuel's Tax liability pursuant to the revised Pro Forma Luminent MercFuel Group Consolidated Returns, revised Pro Forma Luminent MercFuel Group Combined Returns and/or revised Pro Forma Luminent MercFuel Group Non-Federal Separate Returns prepared pursuant to this Section 4.8. Luminent MercFuel shall pay to MRV MAG the amount by which the Tax liability reflected on the revised Pro Forma Luminent MercFuel Group Consolidated Returns, revised Pro Forma Luminent MercFuel Group Combined Returns and/or revised Pro Forma Luminent MercFuel Group Non-Federal Separate Returns exceeds the Tax liability reflected on the original Pro Forma Luminent MercFuel Group Consolidated Returns, original Pro Forma Luminent MercFuel Group Combined Returns and/or original Pro Forma Luminent MercFuel Group Non-Federal Separate Returns, and MRV MAG shall pay to Luminent MercFuel the amount by which the Tax liability reflected on the original Pro Forma Luminent MercFuel Group Consolidated Returns, original Pro Forma Luminent MercFuel Group Combined Returns and/or original Pro Forma Luminent MercFuel Group Non-Federal Separate Returns exceeds the Tax liability reflected on the revised Pro Forma Luminent MercFuel Group Consolidated Returns, revised Pro Forma Luminent MercFuel Group Combined Returns and or revised Pro Forma Luminent MercFuel Group Non-Federal Separate Returns.
Appears in 1 contract
Samples: Tax Sharing and Indemnification Agreement (Mercfuel Inc)
Redetermination Amounts. For any Pre-Deconsolidation Period or Straddle PeriodPeriod beginning after December 31, 1999, in the event of a redetermination of any Tax Item of any member of a Consolidated Group or Combined Group as a result of a Final Determination, the filing of a Tax refund claim or the filing of an amended Tax Return pursuant to which Taxes are paid to a Tax Authority or a refund of Taxes is received from a Tax Authority, MRV Eaton shall prepare, in accordance with the principles and procedures set forth in this Section 4, revised Pro Forma Luminent Axcelis Technologies Group Consolidated Returns, revised Pro Forma Luminent Axcelis Technologies Group Combined Returns and/or revised Pro Forma Luminent Axcelis Technologies Group Non-Federal Separate Returns, as appropriate, to reflect the redetermination of such Tax Item as a result of such Final Determination, filing of a Tax refund claim or filing of an amended Tax Return. Following the preparation of such revised pro forma tax returns, LuminentAxcelis Technologies's payment obligations under Sections 4.24.1, 4.2 and 4.3 and 4.4 hereof shall be redetermined to reflect LuminentAxcelis Technologies's Tax liability pursuant to the revised Pro Forma Luminent Axcelis Technologies Group Consolidated Returns, revised Pro Forma Luminent Axcelis Technologies Group Combined Returns and/or revised Pro Forma Luminent Axcelis Technologies Group Non-Federal Separate Returns prepared pursuant to this Section 4.84.7. Luminent Axcelis Technologies shall pay to MRV Eaton the amount by which the Tax liability reflected on the revised Pro Forma Luminent Axcelis Technologies Group Consolidated Returns, revised Pro Forma Luminent Axcelis Technologies Group Combined Returns and/or revised Pro Forma Luminent Axcelis Technologies Group Non-Federal Separate Returns exceeds the Tax liability reflected on the original Pro Forma Luminent Axcelis Technologies Group Consolidated Returns, original Pro Forma Luminent Axcelis Technologies Group Combined Returns and/or original Pro Forma Luminent Axcelis Technologies Group Non-Federal Separate Returns, and MRV Eaton shall pay to Luminent Axcelis Technologies the amount by which the Tax liability reflected on the original Pro Forma Luminent Axcelis Technologies Group Consolidated Returns, original Pro Forma Luminent Axcelis Technologies Group Combined Returns and/or original Pro Forma Luminent Axcelis Technologies Group Non-Federal Separate Returns exceeds the Tax liability reflected on the revised Pro Forma Luminent Axcelis Technologies Group Consolidated Returns, revised Pro Forma Luminent Axcelis Technologies Group Combined Returns and or revised Pro Forma Luminent Axcelis Technologies Group Non-Federal Separate Returns.
Appears in 1 contract
Samples: Tax Sharing and Indemnification Agreement (Axcelis Technologies Inc)