Expiration of Statute of Limitations. The statute of limitations for the assessment of all Taxes has expired for all applicable Tax Returns of IES and each of the IES 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 IES or any of the IES Subsidiaries that has not been resolved and paid in full.
Appears in 4 contracts
Samples: Agreement and Plan of Merger (Wisconsin Power & Light Co), Agreement and Plan of Merger (Ies Industries Inc), Agreement and Plan of Merger (Interstate Power Co)
