Relation-Back Election. If applicable, the Trustee and the Defendants shall fully cooperate in filing a relation-back election under Treasury Regulation Section 1.468B-1(j)(2), 26 C.F.R. § 1.468B-1(j)(2), to treat the State Trust as coming into existence as a settlement fund as of the earliest possible date.
Appears in 14 contracts
Samples: Environmental Mitigation Trust Agreement, Environmental Mitigation Trust Agreement, Environmental Mitigation Trust Agreement
