Taxes and Related Filings. Except where failure to do so would not have a material adverse effect on EV Fund or AC Fund (i) each of EV Fund and AC Fund has filed or will file (or has obtained valid extensions of filing dates for) all required federal, state and local tax returns and reports for all taxable years through the taxable year ended September 30, 2003 and no such filings are currently being audited or contested by the Internal Revenue Service or state or local taxing authority; and (ii) all federal, state and local income, franchise, property, sales, employment or other taxes or penalties payable pursuant to such returns have been paid or will be paid, so far as due. Each of EV Fund and AC Fund has elected to be treated as a "regulated investment company" under Section 851 and 852 of the Code, has qualified as such for each taxable year of its operations and will qualify as such as of the Closing Date.
Appears in 4 contracts
Samples: Agreement and Plan of Reorganization (Eaton Vance Growth Trust), Form of Agreement and Plan of Reorganization (Eaton Vance Growth Trust), Form of Agreement and Plan of Reorganization (Eaton Vance Growth Trust)
