{"component": "clause", "props": {"groups": [{"samples": [{"hash": "kzgSVmtt0kc", "uri": "/contracts/kzgSVmtt0kc#attributable", "label": "Tax Receivable Agreement (Smith Douglas Homes Corp.)", "score": 35.0396995544, "published": true}, {"hash": "dTx8uc0fRIR", "uri": "/contracts/dTx8uc0fRIR#attributable", "label": "Tax Receivable Agreement (Smith Douglas Homes Corp.)", "score": 35.004108429, "published": true}, {"hash": "7xiS068wpIA", "uri": "/contracts/7xiS068wpIA#attributable", "label": "Tax Receivable Agreement (Smith Douglas Homes Corp.)", "score": 34.8644752502, "published": true}], "snippet": "A Net Tax Benefit (and related Realized Tax Benefit) is \u201cAttributable\u201d to a TRA Party in accordance with the following principles:\n(A) any Basis Adjustments shall be determined separately with respect to each TRA Party and are Attributable to each TRA Party in an amount equal to the total Basis Adjustment relating to Common Units delivered to the Corporation by such TRA Party in 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apportioned to such Blocker Entity split among such Reorganization TRA Parties in a manner consistent with Exhibit B). A Net Tax Benefit is \u201cAttributable\u201d to an Exchange TRA Party to the extent that it is derived from an Exchange Covered Tax Asset with respect to Units that were Exchanged by such TRA Party.", "size": 2, "snippet_links": [{"key": "net-tax-benefit", "type": "clause", "offset": [2, 17]}, {"key": "reorganization-tra-party", "type": "definition", "offset": [41, 65]}, {"key": "to-the-extent", "type": "clause", "offset": [66, 79]}, {"key": "tax-asset", "type": "definition", "offset": [133, 142]}, {"key": "with-respect-to", "type": "clause", "offset": [143, 158]}, {"key": "blocker-entity", "type": "definition", "offset": [163, 177]}, {"key": "owned-by", "type": "definition", "offset": [188, 196]}, {"key": "in-the-case", "type": "clause", "offset": [278, 289]}, {"key": "a-blocker", "type": "definition", "offset": [293, 302]}, {"key": "the-net", "type": "clause", "offset": [386, 393]}, {"key": "reorganization-tra-parties", "type": "definition", "offset": [458, 484]}, {"key": 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of such Blocker TRA Holder\u2019s interest in a Blocker Corporation, the Units held by such Blocker Corporation, or otherwise, which in the case of Common Basis shall be based on the Common Basis attributable to such Blocker TRA Holder\u2019s (direct or indirect (through a Blocker Corporation)) LLC Units included in a Reorganization Transaction for U.S. federal income tax purposes as of immediately prior to such Reorganization Transaction), in the case of each of (A) and (B), determined without regard to any dilutive or antidilutive effect of any contribution to or distribution from the LLC after an applicable Exchange or Reorganization Transaction.", "size": 2, "snippet_links": [{"key": "net-tax-benefit", "type": "clause", "offset": [2, 17]}, {"key": "an-exchange", "type": "clause", "offset": [43, 54]}, {"key": "tra-holder", "type": "definition", "offset": [55, 65]}, {"key": "to-the-extent", "type": "clause", "offset": [66, 79]}, {"key": "common-basis", "type": "definition", "offset": 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