REIT means a real estate investment trust under Sections 856 through 860 of the Code.
REIT Partner means (a) the General Partner or any Affiliate of the General Partner to the extent such person has in place an election to qualify as a REIT and, (b) any Disregarded Entity with respect to any such Person.
Taxable REIT Subsidiary means any corporation (other than a REIT) in which General Partner directly or indirectly owns stock and General Partner and such corporation jointly elect that such corporation shall be treated as a taxable REIT subsidiary of General Partner under and pursuant to Section 856 of the Code.
Qualified REIT Subsidiary means any Subsidiary of the General Partner that is a “qualified REIT subsidiary” within the meaning of Section 856(i) of the Code.
Operating Partnership has the meaning set forth in the preamble.
General Partners means all such Persons.
Consolidated Group means the Borrower and all Subsidiaries which are consolidated with it for financial reporting purposes under GAAP.
Operating Companies shall have the meaning specified in the recitals to this Agreement.
General partnership means an organization formed under chapters 45-13 through 45-21.
Partnership Subsidiary means Host LP and any partnership, limited liability company, or other entity treated as a partnership for federal income tax purposes or disregarded as a separate entity for federal income tax purposes in which either Host REIT or Host LP owns (or owned on or after January 1, 1999) an interest, either directly or through one or more other partnerships, limited liability companies or other entities treated as a partnership for federal income tax purposes or disregarded as a separate entity for federal income tax purposes (whether or not Host REIT or Host LP has a controlling interest in, or otherwise has the ability to control or direct the operation of, such entity). Notwithstanding the foregoing, the term “Partnership Subsidiary” shall not in any way be deemed to include the Non-Controlled Subsidiaries or subsidiaries thereof, the Taxable REIT Subsidiaries or subsidiaries thereof, or the Subsidiary REITs or subsidiaries thereof.
Virginia real estate investment trust means a real estate investment trust, as defined in 26 U.S.C.
Real estate investment trust means any corporation, trust or association qualifying and electing to be taxed as a real estate investment trust under federal law.
Foreign partnership means an association of two or more persons to carry on as co-owners of a
Operating Company means an “operating company” within the meaning of 29 C.F.R. §2510.3-101(c) of the Plan Asset Regulations.
mixed financial holding company means a mixed financial holding company as defined in point (21) of Article 4(1) of Regulation (EU) No 575/2013;
Foreign limited partnership means a partnership formed under laws other than of this state and having as partners one or more general partners and one or more limited partners.
Ultimate Parent Entity means a Constituent Entity of an MNE Group that meets the following criteria:
Minority group member means a United States citizen or permanent resident alien who is and can demonstrate membership in one of the following groups:
Wholly-Owned Consolidated Subsidiary means any Consolidated Subsidiary all of the shares of capital stock or other ownership interests of which (except directors' qualifying shares) are at the time directly or indirectly owned by the Borrower.
Surviving Partnership has the meaning set forth in Section 11.2.B(ii) hereof.
HCP means a Habitat Conservation Plan prepared pursuant to § 10(a)(2)(A) of the ESA (16 U.S.C. § 1539(a)(2)(A)).
Combined Group means a group of corporations or other entities that files a Combined Return.
financial holding company means a financial holding company as defined in point (20) of Article 4(1) of Regulation (EU) No 575/2013;
Consolidated Entities as of any date of determination, any entities whose financial results are consolidated with those of Kimco in accordance with GAAP.
Community Contribution Company means a corporation formed under the laws of British Columbia that includes in its articles the following statement:
General Partner means the Company or its successors as general partner of the Partnership.