PFIC Annual Information Statement definition

PFIC Annual Information Statement has the meaning set forth in Section 5.5(b) hereof.
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PFIC Annual Information Statement substantially in the form as set out in the schedule headed “PFIC Annual Information Statement” as required by Treasury Regulation section 1.1295-1(g).
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PFIC Annual Information Statement means a PFIC Annual Information Statement as described in Treasury Regulation Section 1.1295-1(g)(1).
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Examples of PFIC Annual Information Statement in a sentence

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

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

  • 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 .

  • For the avoidance of doubt, if the Company determines that the Company or any Group Company was a PFIC in any taxable year, the Company shall be deemed to have discharged its obligations to promptly inform the Purchaser of such determination by providing a PFIC Annual Information Statement for such Company or Group Company within sixty (60) of the close of the relevant company’s taxable year.


More Definitions of PFIC Annual Information Statement

PFIC Annual Information Statement as described in U.S. Treasury Regulation Section 1.1295-1(g) (or any successor Treasury Regulation) for the Company and any 50% Subsidiary which may be a PFIC and (ii) all information and documentation that a U.S. Purchaser is required to obtain for U.S. federal income tax purposes in making a qualifying electing fund (a “QEF”) election with respect to the Company and any 50% Subsidiary which may be a PFIC. The Company may elect to provide such information on its website.
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PFIC Annual Information Statement and “PFIC Shareholder” each has the meaning set forth in Section 12.9.
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PFIC Annual Information Statement has the meaning ascribed to it in Section 3.3(b).
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PFIC Annual Information Statement has the meaning set forth in Section 13(a).
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PFIC Annual Information Statement substantially in the form as set out in Schedule 6 as required by Treasury Regulation Section 1.1295-1(g); and
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PFIC Annual Information Statement as described in Section 1.1295-1(g)(1) of the Treasury Regulations or any successor regulation thereto. In addition, Parent shall provide information in its possession as may be reasonably necessary to assist any former holder of Company Common Stock in a determination of such holder’s tax obligation in respect of any “excess distribution” under Section 1291 of the Code.
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PFIC Annual Information Statement as described in Section 1.1295-1(g)(1) of the U.S. Treasury Regulations for the Company or the applicable Subsidiary of the Company.
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