3) amounts representing organizational expenses paid from the Trust less amounts representing accrued organizational expenses of the Trust, and (a)(4)."
3). Sophisticated means,’ as used in §2T1.4(b)(2), includes conduct that is more complex or demonstrates greater intricacy or planning than a routine tax-evasion case. An enhancement would be applied, for example, where the defendant used offshore bank accounts or transactions through corporate shells or fictitious entities.",
3) amounts representing organ- izational expenses paid from the Trust less amounts representing accrued organizational ex- penses of the Trust, and (a)(4)."
More Definitions of 3)
3). Code" means the United States Internal Revenue Code of 1986, as amended, and all rules and regulations adopted pursuant thereto. "Company Ancillary Agreements" is defined in Section 4.1. "Company Licensed Intellectual Property" means the Intellectual Property licensed to the Acquired Company by a third party, including but not limited to the GCBV Intellectual Property. "Company Owned Intellectual Property" means the Intellectual Property owned or purported to be owned by the Acquired Company. "Company Plan" means any Plan (whether written or oral) to which the Acquired Company contributes or contributed to, is or was a party to, is or was bound by and, in each case, could reasonably be expected to have Liability (whether known, accrued, absolute, contingent, liquidated or otherwise) with respect to, and in each case, under which directors, managers, employees, independent contractors, consultants or other members of the workforce of the Acquired Company are or have been eligible to participate or derive a benefit. "Company Related Person" is defined in Section 4.18. "Confidential Information" is defined in Section 7.8. "Contracts" is defined in Section 4.15.1. "Disclosure Schedules" means the disclosure schedules annexed hereto and made a part hereof. "Disposal," "Storage" and "Treatment" shall have the meanings assigned to them in the Resource Conservation and Recovery Act, 42 U.S.C. § 6901, et. seq. ("RCRA") or any similar state or local Law; provided, however, that such terms shall be applied to all "Hazardous Materials," not solely to "hazardous waste," as defined in RCRA. "Employee Equity Grants" is defined in Section 2.3.4. "Environmental Law" means any Law, Order or Permit relating to contamination, pollution or the protection of the environment, including soil, land surface or subsurface strata, surface water (including navigable waters, ocean waters, streams, ponds, drainage basins and wetlands), groundwater, drinking water supply, stream sediments, ambient or indoor air, plant and animal life and any other environmental medium or natural resource, or human health and safety or to the use, management, handling, generation, importing, distribution, manufacturing, processing, production, recycling, reclaiming, Storage, Disposal, Treatment, transportation, Release or threatened Release of any Hazardous Material. "Environmental Notice" is defined in Section 4.10.2. "ERISA" means the Employee Retirement Income Security Act of 1974, as amended, and all ...
3). Exceptions With Respect to Patents Issued After the Effective Date"), those actions or claims at its expense and pay the Costs awarded against Logitech in any such action, or pay any settlement of such action or claim entered into by Immersion. In any such action, Logitech will make available to Immersion all defenses against such action or claim known or available to Logitech.
3). COBRA" means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, as set forth in Section 4980B of the Code and Part 6 of Title I of ERISA; (4) "Employee Benefit Plan" means any employee benefit plan, as defined in Section 3(3) of ERISA, that is sponsored or contributed to by the Company or any ERISA Affiliate covering employees or former employees of the Company; (5) "Employee Pension Benefit Plan" means any employee pension benefit plan, as defined in Section 3(2) of ERISA that is regulated under Title IV of ERISA, other than a Multiemployer Plan; (6) "ERISA" means the Employee Retirement Income Security Act of 1974, as amended; (7) "ERISA Affiliate" of the Company means any other person or entity that, together with the Company as of the relevant measuring date under ERISA, was or is required to be treated as a single employer under Section 414 of the Code; (8)"Group Health Plan" means any group health plan, as defined in Section 5000(b)(l) of the Code; (9) "Multiemployer Plan" means a multiemployer plan, as defined in Section 3(37) and 4001(a)(3) of ERISA; and (10) "Prohibited Transaction" means a transaction that is prohibited under Section 4975 of the Code or Section 406 of ERISA and not exempt under Section 4975 of the Code or Section 408 of ERISA, respectively.
3). COBRA" means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, as set forth in Section 4980B of the Internal Revenue Code (the "Code") and Part 6 of Title I of ERISA; (4) "EMPLOYEE BENEFIT PLAN" means any employee benefit plan, as defined in Section 3(3) of ERISA, that is sponsored or contributed to by the Company, any ERISA Affiliate, or any ERISA Affiliate covering employees or former employees of the Company; (5) "EMPLOYEE PENSION BENEFIT PLAN" means any employee pension benefit plan, as defined in Section 3(2) of ERISA that is regulated under Title IV or ERISA, other than a Multiemployer Plan; (6) "ERISA" means the Employee Retirement Income Security Act of 1974, as amended; (7) "ERISA AFFILIATE" of the Company means any other person or entity that, together with the Company as of the relevant measuring date under ERISA, was or is required to be treated as a single employer under Section 414 of the Code; (8) "GROUP HEALTH PLAN" means any group health plan, as defined in Section 5000(b)(1) of the Code;
3). COBRA" means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, as set forth in Section 4980B of the Code and Part 6 of Title I of ERISA; (4) "EMPLOYEE BENEFIT PLAN" means any employee benefit plan, as defined in Section 3(3) of ERISA, that is sponsored or contributed to by the Company or any ERISA Affiliate covering employees or former employees of the Company; (5) "EMPLOYEE PENSION BENEFIT PLAN" means any employee pension benefit plan, as defined in Section 3(2) of ERISA, that is regulated under Title IV of ERISA, other than a Multiemployer Plan; (6) "ERISA" means the Employee Retirement Income Security Act of 1974, as amended; (7) "ERISA AFFILIATE" of the Company means any other person or entity that, together with the Company as of the relevant measuring date under ERISA, was or is required to be treated as a single employer under Section 414 of the Code; (8) "GROUP HEALTH PLAN" means any group health plan, as defined in Section 5000(b)(1) of the Code; (9) "MULTIEMPLOYER PLAN" means a multiemployer plan, as defined in Section 3(37) and 4001(a)(3) of ERISA; and (10) "PROHIBITED TRANSACTION" means a transaction that is prohibited under Section 4975 of the Code or Section 406 of ERISA and not exempt under Section 4975 of the Code or Section 408 of ERISA, respectively.
3). ERISA" means the Employee Retirement Income Security Act of 1974, as amended, and all rules and regulations adopted pursuant thereto. "Exchange Act" means the Securities Exchange Act of 1934, as amended. "Financial Statements" is defined in Section 4.5.1. "GAAP" means United States generally accepted accounting principles, consistently applied, as in effect on the date hereof. "General Cap" is defined in Section 8.2(c). "GCBV" means Global Cooling, BV, a Dutch entity partially owned at the time of Closing by the Acquired Company. "GCBV Intellectual Property" means the Intellectual Property owned by GCBV and utilized by the Acquired Company in the Acquired Company's business. "GCBV Third-Party Interests" is defined in Section 7.10. "Governmental Authority" means any domestic, foreign or multi-national federal, state, provincial, regional, municipal or local governmental or administrative authority, including any court, tribunal, agency, bureau, committee, board, regulatory body, administration, commission or instrumentality constituted or appointed by any such authority. "Hazardous Material" means any chemical, substance, waste, material, pollutant, or contaminant, the use, management, handling, generation, importing, distribution, manufacturing, processing, production, recycling, reclaiming, Storage, Disposal, Treatment, transportation or Release of which is regulated under Law, or which is listed, defined, designated, or classified as, or otherwise determined to be, hazardous, radioactive, or toxic or a pollutant or a contaminant under or pursuant to any Law, including any mixture or solution thereof, and specifically including: (a) petroleum and all petroleum derivatives thereof or synthetic substitutes therefor (including crude oil or any fraction thereof, gasoline or diesel fuel, all forms of natural gas, and petroleum products, by-products or waste); (b) polychlorinated biphenyls; (c) asbestos and asbestos containing materials (whether friable or non-friable); (d) lead and lead-based paint or other lead containing materials (whether friable or non-friable); (e) urea formaldehyde; (f) microbiological pollutants; (g) batteries or liquid solvents or similar chemicals; (h) radon gas; (i) mildew, fungus, mold, bacteria and/or other organic spore material, whether or not airborne, colonizing, amplifying or otherwise; (j) radioactive material or waste; and (k) infectious waste, regardless of whether specifically listed or designated as a hazardous substance ...
3). EXCESS AMOUNT" means the amount by which such payment exceeds the amount that would have been received by a NotE Holder or Mortgagee if FSB or Owner Participant had not become subject to the recourse liability referred to in clause (b) of the preceding paragraph. Nothing in this ss. 7.6.3 shall prevent a Note Holder or Mortgagee from enforcing any personal recourse obligation (and retaining the proceeds thereof) oF FSB or Owner Participant under this Agreement (other than as referred to in clause (b) of the preceding paragraph) or the Mortgage (including any exhibits or annexes thereto) or from retaining any amount paid by Owner Participant under ss. 2.13 or ss. 4.03 of the Mortgage.