Annual Information Statement definition

Annual Information Statement has the meaning set forth in Section 6.7.
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Annual Information Statement means an information statement prepared by the Tax Amounts CPA on an annual basis setting forth the deemed United States federal income inclusions in respect of the earnings of each of PLC and the PLC Subsidiaries for the immediately preceding taxable year of PLC related to (i) the controlled foreign corporation provisions set forth under section 951 ET SEQ. of the Code, (ii) the foreign personal holding company provisions set forth under section 551 ET SEQ. of the Code, and (iii) the "qualified electing fund" provisions set forth under section 1295 of the Code. Without limiting the foregoing, the Annual Information Statement shall, consistent with the requirements set forth in Internal Revenue Notice 88-125 and any successor provision, also set forth (A) the first and last days of the taxable year of PLC to which the information statement applies, (B) sufficient information to enable Xxxxxxx and any of its direct or indirect beneficial owners of Equity Securities to calculate their respective pro rata share of the ordinary earnings and net capital gain of PLC, determined in accordance with United States federal income tax principles, for the immediately preceding taxable year of PLC, and (C) the amount of cash and the fair market value of other property distributed or deemed distributed on a per share basis during the immediately preceding taxable year of the PLC and shall include a statement that PLC will permit any direct or indirect United States holder of Equity Securities to inspect and copy PLC's permanent books of account, records, and such other documents as may be maintained by PLC to the extent necessary to establish that the ordinary earnings and net capital gain referred to in (B) above are computed in accordance with United States federal income tax principles.
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Annual Information Statement means an information statement prepared by the Tax Amounts CPA on an annual basis setting forth the deemed
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Examples of Annual Information Statement in a sentence

  • Additional information may be found in Note 9 and in the Notes to the Annual Information Statement of the Farm Credit System.

  • Rather, the effects of this guidance are reflected in the Annual Information Statement of the Farm Credit System.

  • Rather, the effects of this guidance are reflected in the Combined Financial Statements of AgFirst Farm Credit Bank and District Associations for the pension plan and in the Annual Information Statement of the Farm Credit System for the other postretirement benefits plan.

  • Rather, the effects of this guidance are reflected in the Annual Information Statement of the Farm Credit System.Additional information may be found in Note 9 and in the Notes to the Annual Information Statement of the Farm Credit System.Single Employer Defined Benefit PlanThe Association also sponsors a single employer defined benefit supplemental retirement plan for certain key employees.

  • The cost and expense of the preparation and delivery of the PFIC Annual Information Statement shall be at the expense of the Issuer.

  • We describe those documents in more detail in Exhibits 3A and 4B to our Annual Information Statement.

  • The Corporation may elect to provide such information (including its PFIC Annual Information Statement) on its website (xxx.xxxxx.xxx).

  • PubCo shall use reasonable best efforts to (i) determine if it is a PFIC in any taxable year following the Closing Tax Year in which the Sponsor continues to hold an equity interest in PubCo (each, a “Subsequent Tax Year”), and (ii) in the event PubCo determines it is a PFIC for a Subsequent Tax Year, make available to the Sponsor an Annual Information Statement for such Subsequent Tax Year.

  • With regard to the PFIC Annual Information Statement, (i) except as otherwise requested by any particular Purchaser, the Corporation must provide a PFIC Annual Information Statement described in Treasury Regulation Section 1.1295-1(g)(1)(ii)(A) or (B); and (ii) as permitted by Treasury Regulation Section 1.1293-1(a)(2)(A), the Corporation will calculate and report the amount of each category of long-term capital gain described in Section 1(h) of the Code that was recognized by the Corporation.

  • This PFIC Annual Information Statement applies to the Company’s taxable year beginning on and ending on .

Related to Annual Information Statement

  • Annual Information means the information specified in Section 3 hereof. “EMMA” shall mean the Electronic Municipal Market Access System

  • Annual Information Form means a document filed by the funds with Canadian securities regulators which provides supplementary information about the funds.

  • Information Statement means the information statement to be made available to the holders of Parent Shares in connection with the Distribution, as such information statement may be amended or supplemented from time to time prior to the Distribution.

  • Termination statement means an amendment of a financing statement which:

  • Distribution Statement has the meaning set forth in Section 5.02(c) of the Trust Agreement.

  • Residual Information means the ideas, know-how, methods, and techniques that would be retained in the unaided memory of an ordinary person skilled in the art, not intent on appropriating the Confidential Information of the Disclosing Party, as a result of such person's access to, use, review, evaluation, or testing of the Confidential Information of the Disclosing Party. A person's memory is "unaided" if such person has not intentionally memorized the Confidential Information for the purpose of retaining and subsequently using or disclosing it.

  • Form 8-K Disclosure Information As defined in Section 11.07.

  • Joint Proxy Statement/Prospectus has the meaning set forth in Section 6.1(a).

  • Annual Financial Information means annual financial information as such term is used in paragraph (b)(5)(i) of the Rule and specified in Section 3(a) of this Disclosure Agreement.

  • Proxy Statement/Prospectus has the meaning set forth in Section 6.03(a).

  • Interim Prospectus Supplement means the prospectus supplement relating to the Shares prepared and filed pursuant to Rule 424(b) from time to time as provided by Section 4(x) of this Agreement.

  • Company Financial Information As defined in Section 2(a)(ii).

  • Completion Statement has the meaning set out in clause 6.1;

  • Statement of Additional Information means, respectively, the form of prospectus and statement of additional information with respect to the Fund filed by the Investment Company as part of the Registration Statement, or as they may be amended or supplemented from time to time.

  • Insider Report means a statement required to be filed pursuant to Section 16 of the Exchange Act (or any successor provisions), by a person who is a director of the Corporation or who is directly or indirectly the beneficial owner of more than ten percent of the shares of the Corporation.

  • Quarterly Reports shall have the meaning assigned in Article 6.

  • Information Package means the most recent compilation of financial and other data with respect to the Failed Bank, including any amendments or supplements thereto, provided to the Assuming Institution by the Corporation on the web site used by the Corporation to market the Failed Bank to potential acquirers.

  • Required Financial Information means, with respect to each fiscal period or quarter of the Borrower, (a) the financial statements required to be delivered pursuant to Section 6.01(a) or (b) for such fiscal period or quarter of the Parent REIT, and (b) the Compliance Certificate required by Section 6.02

  • Consent Solicitation Statement means the consent solicitation statement included as part of the Registration Statement with respect to the solicitation by the Company of the Company Stockholder Approval.

  • Form 10 means the registration statement on Form 10 filed by SpinCo with the SEC to effect the registration of SpinCo Shares pursuant to the Exchange Act in connection with the Distribution, as such registration statement may be amended or supplemented from time to time prior to the Distribution.

  • Covered Disclosure Information shall have the meaning set forth in Section 9.2(b) hereof.

  • Allocation Statement has the meaning set forth in Section 2.5(a).

  • Commercial Information means information regarding the purchase and sale of goods and services, including, but not limited to, information regarding marketing strategy, production data, assessments of goods and services, mineral exploration records, and compilations of data regarding commercial activity.

  • Continuation statement means an amendment of a financing statement which:

  • Company Proxy Statement has the meaning set forth in Section 3.5.

  • Form 10-K is defined in Section 7.1(b).