Common use of Signature on Returns; Tax Matters Partner Clause in Contracts

Signature on Returns; Tax Matters Partner. (a) The Depositor, or if any Trust Certificates are held by any Person other than the Depositor, the Trustee shall sign on behalf of the Trust the tax returns of the Trust, unless applicable law requires a Certificateholder to sign such documents, in which case such documents shall be signed by such Certificateholder. (b) In the event the Trust is characterized as a partnership, in accordance with Section 2.6, the Depositor shall be designated the “tax matters partner” of the Trust pursuant to Section 6231(a)(7)(A) of the Code and applicable Treasury Regulations, except that for taxable years of the partnership to which Section 6223 of the Code as amended by Section 1101(c) of P.L. 114-74 applies, the Depositor will be the “partnership representative”.

Signature on Returns; Tax Matters Partner. (a) The Depositor, or if any Trust Certificates are held by any Person other than the Depositor, the Trustee Trustee, shall sign on behalf of the Trust the tax returns of the Trust, unless applicable law requires a Certificateholder to sign such documents, in which case such documents shall be signed by such Certificateholder. (b) In the event the Trust is characterized as a partnership, in accordance with Section 2.6, the Depositor shall be designated the “tax matters partner” of the Trust pursuant to Section 6231(a)(7)(A) of the Code and applicable Treasury Regulations, except that for taxable years of the partnership to which Section 6223 of the Code as amended by Section 1101(c) of P.L. 114-74 applies, the Depositor will be the “partnership representative”.

Signature on Returns; Tax Matters Partner. (a) The Depositor, or if any Trust Certificates are held by any Person other than the Depositor, the Trustee shall sign on behalf of the Trust the tax returns of the Trust, unless applicable law requires a Certificateholder to sign such documents, in which case such documents shall be signed by such Certificateholder. (b) In the event the Trust is characterized as a partnership, in accordance with Section 2.6, the Depositor shall be designated the “tax matters partner” of the Trust pursuant to Section 6231(a)(7)(A) of the Code and applicable Treasury Regulations, except that for taxable years of the partnership to which Section 6223 of the Code as amended by Section 1101(c1101(g) of P.L. 114-74 applies, the Depositor will be the “partnership representative”.