Reporting of Transactions. Except to the extent otherwise required (x) by a change in applicable law or (y) as a result of a Final Determination, neither New IAC nor IAC shall (and neither shall permit or cause any member of its respective Group (including, with respect to IAC, any member of the New Match Group) to) take any position that is inconsistent with the treatment of the Distribution (together with the Contribution) as having Tax-Free Status (or analogous status under state or local law) or the Match Merger qualifying as a “reorganization” within the meaning of Section 368(a) of the Code (or analogous status under state or local law).
Appears in 4 contracts
Samples: Tax Matters Agreement (Match Group, Inc.), Joinder and Reaffirmation Agreement (Match Group, Inc.), Tax Matters Agreement (IAC/InterActiveCorp)