Final Plans Within fifteen (15) business days after Landlord and Tenant's approval of the preliminary budget for the Tenant Improvements, Tenant shall cause the Architect to deliver to Landlord, for Landlord's review and approval, complete plans, specifications and working drawings which incorporate and are consistent with Preliminary Plans and the preliminary budget, as previously approved by Landlord, and which show in detail the intended design, construction and finishing of all portions of Tenant Improvements, in sufficient detail for construction ("Final Plans"). Within ten (10) business days after Landlord's receipt of Final Plans, Landlord shall either approve or disapprove Final Plans, which approval shall not be unreasonably withheld. If Landlord disapproves Final Plans, then Landlord shall state in reasonable detail the changes which Landlord requires to be made thereto. If Landlord disapproves the Final Plans, then Landlord shall state in reasonable detail the changes which Landlord requires to be made thereto. Tenant shall submit to Landlord revised Final Plans within five (5) business days after Tenant's receipt of Landlord's disapproval notice. Following Landlord's receipt of the revised Final Plans from Tenant, Landlord shall have the right to review and approve the revised Final Plans pursuant to this Section 2.2.3. Landlord shall give Tenant written notice of its approval or disapproval of the revised Final Plans within five (5) business days after the date of Landlord's receipt thereof. If Landlord reasonably disapproves the revised Final Plans, then the following shall occur: (i) Landlord and Tenant shall continue to follow the procedures set forth in this Section 2.2.3 until Landlord and Tenant reasonably approve such Final Plans in accordance with this Section 2.2.3, and (ii) the period between the date which is ten (10) business after Landlord's reasonable disapproval (or such earlier date if Landlord approves or disapproves the first revised Final Plans in a period less than the 5-business days provided Landlord above) and the eventual mutual approval of such Final Plans shall constitute a Tenant Delay.
Approval of Plan Approval of the Plan by the Commissioner of Internal Revenue as referred to in 15.1 means a continuing approval sufficient to establish that the Plan and related trust or trusts are at all times qualified and exempt from income tax under Section 401(a), Section 401(k) and other applicable provisions of the Internal Revenue Code of 1986, and that contributions made by the Company under the Plan are deductible for income tax purposes in accordance with law. The cognizant governmental authorities referred to in 15.1 include, without limitation, the Department of Labor and the Securities and Exchange Commission, and their approval means their confirmation with respect to any matter within their regulatory authority that the Plan does not conflict with applicable law.