Tax Rulings. Neither WPL nor any of the WPL Subsidiaries has received a Tax Ruling (as hereinafter defined) or entered into a Closing Agreement (as hereinafter defined) with any taxing authority that would have a continuing adverse effect after the Closing Date.
Appears in 5 contracts
Samples: Agreement and Plan of Merger, Merger Agreement (Wisconsin Power & Light Co), Merger Agreement (Interstate Power Co)