Expiration of Statute of Limitations. The statute of limitations for the assessment of all Taxes has expired for all applicable Tax Returns of WPL and each of the WPL Subsidiaries or those Tax Returns have been examined by the appropriate taxing authorities for all Tax periods ended before the date hereof, and no deficiency for any Taxes has been proposed, asserted or assessed against WPL or any of the WPL Subsidiaries that has not been resolved and paid in full.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (WPL Holdings Inc), Agreement and Plan of Merger (Interstate Power Co), Agreement and Plan of Merger (Wisconsin Power & Light Co)