Plan Returns. Plan Returns shall be filed or caused to be filed by Southern or Southern Energy as the case may be in accordance with the principles established in Section 2 of the Tax Indemnification Agreement. For purposes of this Section 9.12, "Plan Return" means any return, report, certificate, form or similar statement or document required to be filed with a
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Plan Returns. Plan Returns shall be filed or caused to be filed by Southern or Southern Energy as the case may be in accordance with the principles established in Section 2 of the Tax Indemnification Agreement. For purposes of this Section 9.12, "Plan Return" means any return, report, certificate, form or similar statement or document required to be filed with aa government agency with respect to an employee benefit plan governed by the Employee Retirement Income Security Act of 1974, as amended, or a program governed by Section 6039D. ARTICLE X EMPLOYMENT-RELATED MATTERS
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