Spin-Off Tax Issues Clause Samples

Spin-Off Tax Issues. To the Knowledge of ▇▇▇▇▇▇ as of the date of this Agreement, neither the merger of ▇▇▇▇▇▇ Communication Solutions (Indiana), Inc. with and into Exelis Inc. nor any subsequent transaction related to such merger was reasonably likely to result in the application of Section 355(e) of the Code to the distribution of Vectrus, Inc. by Exelis Inc.