Effective Date T. Pursuant to Section 1362(d)(2)(B) of the Code, ---------------- the termination of the Company's S corporation status shall be effective on the date of the Exchange (the "Termination Date").
Appears in 2 contracts
Sources: S Corporation Termination and Tax Allocation Agreement (Shoe Pavilion Inc), S Corporation Termination and Tax Allocation Agreement (Shoe Pavilion Inc)