Separate Return Years. To the extent any portion of a tax loss or credit of a consolidated, combined or unitary group is carried back or carried forward to a separate return year of a Group Member (whether by operation of law or at the discretion of the Designated Lead Company) the Group Member shall not be entitled to payment from the Designated Lead Company with respect thereto. This shall be the case whether or not the Group Member actually receives payment for the benefit of such tax loss or credit from the applicable tax authority or otherwise.
Appears in 6 contracts
Samples: Tax Sharing Agreement (ING U.S., Inc.), Tax Sharing Agreement (Ing Life Insurance & Annuity Co), Tax Sharing Agreement (Golden American Life Insurance Co /Ny/)
