Sole Equity Owner definition

Sole Equity Owner. A person who is treated for U.S. federal income tax purposes as the sole owner of the Subordinated Securities and the other securities that are treated as equity of the Issuer for U.S. federal income tax purposes.
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Examples of Sole Equity Owner in a sentence

  • For so long as all of the Subordinated Securities and any other interests that are treated as equity of the Issuer for U.S. federal income tax purposes are held by the Sole Equity Owner, the Issuer will be disregarded as separate from such Sole Equity Owner for U.S. federal income tax purposes.

  • For so long as all of the Preferred Shares and any other interests that are treated as equity of the Issuer for U.S. federal income tax purposes are held by a Sole Equity Owner, the Issuer will be disregarded as separate from such Sole Equity Owner for U.S. federal income tax purposes.

  • The Issuer intends to treat itself as a disregarded entity from its sole owner, GoldenTree Credit Opportunities Master Fund Ltd., or any applicable Sole Equity Owner, as the case may be.

  • For so long as all of the Preferred Interests, Reinvesting Holder Notes and any other interests that are treated as equity of the Issuer for U.S. federal income tax purposes are held by the Originator (the “Carlyle Owner”) or any applicable Sole Equity Owner, as the case may be, the Issuer will be disregarded as separate from the Carlyle Owner or such Sole Equity Owner for U.S. federal income tax purposes.