Common use of Tax Treatment of the Securities Clause in Contracts

Tax Treatment of the Securities. For United Stated federal income tax purposes, the Company agrees, and by acceptance of a beneficial interest in the Debentures each Holder and any beneficial owner of the Debentures shall be deemed to have agreed, to (1) treat the Debentures as debt instruments that are subject to Treasury Regulation section 1.1275-4 or any successor provision (the “Contingent Payment Regulations”), (2) treat the sum of the amount of any cash plus the fair market value of any Common Stock received upon conversion of the Debentures as a contingent payment for purposes of the Contingent Payment Regulations, (3) accrue interest with respect to the Debentures as original discount for United States federal income tax purposes according to the “noncontingent bond method” set forth in the Contingent Payment Regulations and (4) be bound by the Company’s determination of the “comparable yield” and “projected payment schedule,” each within the meaning of the Contingent Payment Regulations, with respect to the Debentures. The Company agrees to provide promptly to any Holder of Debentures, upon written request, the issue price, amount of tax original issue discount, issue date, comparable yield and projected payment schedule. Any such written request should be sent to Vishay Intertechnology, Inc. at the following address: 00 Xxxxxxxxx Xxxxxx, Xxxxxxx, Xxxxxxxxxxxx 00000, Attention: Chief Financial Officer.

Tax Treatment of the Securities. For United Stated federal income tax purposes, the Company agrees, and by acceptance of a beneficial interest in the Debentures Notes each Holder and any beneficial owner of the Debentures Notes shall be deemed to have agreed, to (1) treat the Debentures Notes as debt instruments that are subject to Treasury Regulation section 1.1275-4 or any successor provision (the “Contingent Payment Regulations”), (2) treat the sum of the amount of any cash plus the fair market value of any Common Stock received upon conversion of the Debentures Notes as a contingent payment for purposes of the Contingent Payment Regulations, (3) accrue interest with respect to the Debentures Notes as original discount for United States federal income tax purposes according to the “noncontingent bond method” set forth in the Contingent Payment Regulations and (4) be bound by the Company’s determination of the “comparable yield” and “projected payment schedule,” each within the meaning of the Contingent Payment Regulations, with respect to the DebenturesNotes. The Company agrees to provide promptly to any Holder of DebenturesNotes, upon written request, the issue price, amount of tax original issue discount, issue date, comparable yield and projected payment schedule. Any such written request should be sent to Vishay IntertechnologyAltra Holdings, Inc. at the following address: 00 Xxxxxxxxx 000 Xxxxxxx Xxxxxx, XxxxxxxXxxxx 000, Xxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxx 00000, Attention: Chief Financial Officer.

Tax Treatment of the Securities. For United Stated federal income tax purposes, the Company agrees, and by acceptance of a beneficial interest in the Debentures each Holder and any beneficial owner of the Debentures shall be deemed to have agreed, to (1) treat the Debentures as debt instruments that are subject to Treasury Regulation section 1.1275-4 or any successor provision (the “Contingent Payment Regulations”), (2) treat the sum of the amount of any cash plus the fair market value of any Common Stock received upon conversion of the Debentures as a contingent payment for purposes of the Contingent Payment Regulations, (3) accrue interest with respect to the Debentures as original discount for United States federal income tax purposes according to the “noncontingent bond method” set forth in the Contingent Payment Regulations and (4) be bound by the Company’s determination of the “comparable yield” and “projected payment schedule,” each within the meaning of the Contingent Payment Regulations, with respect to the Debentures. The Company agrees to provide promptly to any Holder of Debentures, upon written request, the issue price, amount of tax original issue discount, issue date, comparable yield and projected payment schedule. Any such written request should be sent to Vishay Intertechnology, Inc. at the following address: 00 60 Xxxxxxxxx Xxxxxx, Xxxxxxx, Xxxxxxxxxxxx 00000, Attention: Chief Financial Officer.