Payment of Taxes at Year-End. (i) Not later than 5 business days before a member of the PepsiCo Group or a member of the TRICON Group, as the case may be, is required to file a Return (after taking extensions into account) with respect to any Consolidated Group for which payments are to be made under this Agreement, whether or not such Return is filed prior to the Distribution, the PepsiCo Group shall deliver to the TRICON Group a written statement setting forth the difference between (x) the TRICON Tax Liability or the PepsiCo Tax Liability, as appropriate, for such Return, and (y) the aggregate amount of payments with respect to the TRICON Tax Liability or the PepsiCo Tax Liability, as appropriate, for such year made pursuant to Section 3(b). Not later than the date such Return is required to be filed, the TRICON Group shall pay to the PepsiCo Group or the PepsiCo Group shall pay to the TRICON Group, as appropriate, in accordance with Section 9 hereof, an amount equal to such difference, if any; provided, however, that to the extent such payment is to be made to the TRICON Group and is attributable to a claim for refund of Taxes previously paid to a Taxing Authority, the PepsiCo Group will not be required to make such payment to the TRICON Group.
Payment of Taxes at Year-End. (i) Promptly after Melville or any of its Affiliates files an application to extend the due date of a Return for the 1995 or 1996 Taxable year, whether or not such application is filed prior to the Distribution, Melville shall (a) in good faith determine the estimated amount of the Footstar Group's share of the Melville Consolidated Group's Consolidated Federal Tax or Consolidated State Tax liability for such Return in accordance with the principles of Exhibit A to this Agreement or, in the case of a Unitary State Tax Return, in accordance with the principles of Exhibit B to this Agreement using 1994 and 1995 apportionment factors for 1995 and 1996, respectively, adjusted for significant dispositions or transfers of assets, and (b) deliver a written statement to Footstar reflecting the determination described above. Footstar shall pay to Melville, or Melville shall pay to Footstar, as appropriate, in accordance with Section 9 hereof, an amount equal to the difference, if any, between (x) the amounts so determined and (y) the aggregate amount of estimated installments paid with respect to the Footstar Group's share of such Tax liability for such year made pursuant to Section 3(b), adjusted to take into account amounts previously paid or received by Footstar or any Affiliate in connection with any previous extension payments made either before or after the Distribution. (ii) Promptly after Melville or a member of the Melville Consolidated Group files a Consolidated Federal Tax Return, Consolidated State Tax Return or Unitary State Tax Return, as the case may be, for which payments are to be made under this Agreement, whether or not such Return is filed prior to the Distribution, Melville shall deliver to Footstar a written statement setting forth the difference between (x) the Footstar Group's share of the Melville Consolidated Group's Consolidated Federal Tax, Consolidated State Tax or Unitary State Tax liability for such Return, determined in accordance with the principles of Exhibit A or B to this Agreement, as the case may be, and (y) the aggregate amount of payments with respect to the Footstar Group's share of such Tax liability for such year made pursuant to Section 3(b) or Section 3(c)(i). Footstar shall pay to Melville, or Melville shall pay to Footstar, as appropriate, in accordance with Section 9 hereof, an amount equal to such difference, if any. (iii) If the determination of the Footstar Group's share of the Melville Consolidated Group's Consoli...
Payment of Taxes at Year-End. (a) Not later than 30 days after the due date (including all extensions) for the TFS Consolidated Group's Federal Tax Return, TFS shall deliver to Brillian a pro forma Federal Tax Return (a "Pro Forma Federal Return") reflecting the Brillian Federal Tax Liability. Not later than 30 days after the due date (including all extensions) for each Combined State Tax Return, TFS shall deliver to Brillian the relevant pro forma Combined State Tax Return (each a "Pro Forma Combined State Return" and together with the Pro Forma Federal Return, the "Pro Forma Returns") reflecting the relevant Brillian Combined State Tax Liability. The Pro Forma Returns shall be prepared in good faith in a manner generally consistent with past practice. Each Pro Forma Return shall be delivered together with a statement showing a calculation of the amount to be paid pursuant to Section 2.3(b).
Payment of Taxes at Year-End. (i) Within thirty (30) days after the date the IDT Consolidated Group's Federal Tax return is filed, IDT shall make available to Net2Phone a pro forma Federal Tax return (a "Pro Forma Federal Return") of the Net2Phone Group reflecting the Net2Phone Federal Tax Liability. Within thirty (30) days after the date the last Combined Tax return is filed for the fiscal year to which such returns relate, IDT shall make available to Net2Phone the relevant pro forma Combined Tax returns (each a "Pro Forma Combined Tax Return" and together with the Pro Forma Federal Returns, the "Pro Forma Returns") of the Net2Phone Group reflecting the relevant Net2Phone Combined Tax Liability. The Pro Forma Returns shall be prepared in good faith in a manner generally consistent with past practice.
Payment of Taxes at Year-End. (i) Promptly after CVS, Melville or any of their Affiliates files an application to extend the due date of a Return for the 1995 or 1996 Taxable year, whether or not such application is filed prior to the Deconsolidation, CVS shall (a) in good faith determine the estimated amount of the Linens Group's share of the CVS Consolidated Group's
Payment of Taxes at Year-End. (i) Not later than 5 days after the due date (including all applicable and valid extensions) for The Limited Consolidated Group's consolidated Federal Tax return, The Limited shall deliver to Abercrombie & Fitch a pro forma Federal Tax return (a "Pro Forma Federal Return") of the Abercrombie & Fitch Group reflecting the Abercrombie & Fitch Federal Tax Liability. Not later than 30 days after the due date for each Combined State Tax return, The Limited shall deliver to Abercrombie & Fitch the relevant pro forma Combined State Tax return (each a "Pro Forma Combined State Return" and together with the Pro Forma Federal Return, the "Pro Forma Returns") of the Abercrombie & Fitch Group reflecting the relevant Abercrombie & Fitch Combined State Tax Liability. The Pro Forma Returns shall be prepared in good faith in a manner generally consistent with past practice. Each Pro Forma Return shall be delivered together with a statement showing a calculation of the amount to be paid pursuant to section (3)(c)(ii) below.
Payment of Taxes at Year-End. (a) No later than 45 calendar days before the Return Due Date for the Aetna Consolidated Group's consolidated Federal Tax return, Spinco shall deliver to Aetna a Tax Package of the Health Group relating to Federal Taxes for (i) such taxable year, if such taxable year ends prior to the Distribution Date, or (ii) the Pre-Distribution Stub Tax Period, if such taxable year includes the Distribution Date (the delivery date constituting the "FEDERAL TAX PACKAGE DELIVERY DATe"). No later than 30 calendar days after the Federal Tax Package Delivery Date, Aetna shall deliver to Spinco a statement showing a calculation of the amount to be paid pursuant to Section 3.04(b) below. No later than 45 calendar days before the Return Due Date for each Combined State Tax return, Spinco shall deliver to Aetna a Tax Package of the Health Group relating to a Combined State Tax for (i) such taxable year, if such taxable year ends prior to the Distribution Date, or (ii) the Pre-Distribution Stub Tax Period, if such taxable year includes the Distribution Date (the delivery date constituting a "COMBINED STATE TAX PACKAGE DELIVERY DATe"). No later than 20 calendar days after such Combined State Tax Package Delivery Date, Aetna shall deliver to Spinco a statement showing a calculation of the amount to be paid pursuant to Section 3.04(b) below. In the event that Aetna and Spinco Jointly Agree that any timeframe set forth in this Section 3.04(a) shall be modified, this Section 3.04(a) shall be treated as having been satisfied to the extent such modified timeframe is complied with.
Payment of Taxes at Year-End. (i) HLTH shall determine, and notify WebMD of, the WebMD Subgroup Payment within sixty days following the end of the taxable year for which such payment is to be made. On or before the date which is three business days prior to the last date prescribed by law for payment of the Consolidated Federal Tax Liability of the HLTH Group for such year, WebMD shall pay to HLTH an amount equal to the excess, if any, of the WebMD Subgroup’s Federal Tax Liability over the total WebMD Subgroup Estimated Payments made by WebMD with respect to such taxable year. A similar rule shall apply to the extent the amount of the WebMD Subgroup’s Federal Tax Liability is adjusted at or prior to the time at which the Consolidated Federal Tax Return for such year is filed.
Payment of Taxes at Year-End. (i) Holdings shall determine, and notify each Subgroup Parent of, the Subgroup Payment within 60 days following the end of the taxable year for which the payment is to be made. On (but no earlier than) the date which is three business days prior to the last date prescribed by law for payment of the consolidated United States federal income tax liability of the Holdings Group for such year, each Subgroup Parent shall pay to Holdings an amount equal to the excess, if any, of the Subgroup Payment over the total Subgroup Estimated Payments with respect to such taxable year. A similar rule shall apply to the extent the amount of the Subgroup Payment determined within the 60-day period specified in this clause (i) is adjusted at or prior to the time at which the consolidated federal income tax return for such year is filed.
Payment of Taxes at Year-End. (a) Not later than 30 days after the due date (including all extensions) for the PFI Consolidated Group's Federal Tax Return, PFI shall deliver to TWG and WMC a pro forma Federal Tax Return (a "Pro Forma Federal Return") reflecting the TWG Federal Tax Liability and the WMC Federal Tax Liability. Not later than 30 days after the due date (including all extensions) for each Combined State Tax Return, PFI shall deliver to TWG and WMC the relevant pro forma Combined State Tax Return (each a "Pro Forma Combined State Return," and together with the Pro Forma Federal Return, the "Pro Forma Returns") reflecting the relevant TWG Combined State Tax Liability and the
