{"component": "clause", "props": {"groups": [{"size": 8, "snippet": "Notwithstanding that the Restructuring and Project Constructor occurred prior to the Effective Date, notwithstanding any other provision of this Agreement to the contrary, and except as otherwise provided in the Master Separation Agreement or the Master Separation and Distribution Agreement (as applicable) and Section 5.12(a)(i) hereof, Halliburton shall pay and shall indemnify and hold harmless KBR and any member of the KBR Group from and against any and all Restructuring Taxes, without regard to any benefit that any member of the KBR Group might derive as a result of the payment of the Restructuring Taxes by Halliburton. Halliburton shall also be liable for all fees, costs and expenses, including reasonable attorneys\u2019 fees, arising out of, or incident to, any proceedings before any Tax Authority, or any judicial authority, with respect to any amount for which it is liable for under Section 5.12(a) hereof.\n(i) In the event any Restructuring Taxes are attributable to a Tainting Act of KBR or any member of the KBR Group, then KBR shall pay and shall indemnify and hold harmless Halliburton from and against any and all Restructuring Taxes and from and against any costs whatsoever connected with such Taxes, including, but not limited to, fees, interest, penalties, and expenses, including reasonable attorneys\u2019 fees. For purposes of this Section 5.12(a)(i), a Restructuring Tax is attributable to a Tainting Act if (1) such Tax would not have been imposed but for the Tainting Act, or (2) the Tainting Act would have independently caused the imposition of such Tax; provided, however, that in no event shall a Restructuring Tax be considered attributable to a Tainting Act to the extent such Tax would not have been incurred but for a breach by Halliburton of any warranty, representation or covenant contained in Article VII hereof. Tax Sharing Agreement Between Halliburton Co. and KBR, Inc.\n(ii) An indemnification payment required to be made by one Party pursuant to Section 5.12(a) hereof shall be paid in immediately available funds within thirty (30) days after receiving a written demand from the other Party for such payment; however, no Party shall make a written demand for an indemnification payment attributable to Restructuring Taxes under Section 5.12(a) hereof until such Tax liability is established by a Final Determination. Any indemnification payment required to be made by either Party under Section 5.12(a) hereof which is not paid timely shall bear interest (compounded daily) at the Federal short-term rate or rates established pursuant to Section 6621 of the Code for the period during which such payment is due but unpaid.", "snippet_links": [{"key": "the-restructuring", "type": "clause", "offset": [21, 38]}, {"key": "project-constructor", "type": "definition", "offset": [43, 62]}, {"key": "prior-to-the-effective-date", "type": "clause", "offset": [72, 99]}, {"key": "agreement-to", "type": "definition", "offset": [145, 157]}, {"key": "except-as-otherwise-provided", "type": "clause", "offset": [176, 204]}, {"key": "agreement-or", "type": "definition", "offset": [230, 242]}, {"key": "master-separation-and-distribution-agreement", "type": "definition", "offset": [247, 291]}, {"key": "indemnify-and-hold-harmless", "type": "clause", "offset": [371, 398]}, {"key": "member-of-the", "type": "clause", "offset": 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"/contracts/gzLuy1bOJA6#restructuring-taxes", "label": "Tax Sharing Agreement (Kbr, Inc.)", "score": 21.0, "published": true}], "hash": "0b0a495e0f590048867be70677475685", "id": 2}, {"size": 3, "snippet": "Notwithstanding any other provision of this Agreement to the contrary, Radiant shall pay, and shall indemnify and hold harmless Enterprise and any member of the Enterprise Group from and against, on a net after Tax basis, any Restructuring Taxes and any reasonable expenses (including, but not limited to, attorney\u2019s fees) incurred in defending any audit or examination with respect to Restructuring Taxes.", "snippet_links": [{"key": "agreement-to", "type": "definition", "offset": [44, 56]}, {"key": "indemnify-and-hold-harmless", "type": "clause", "offset": [100, 127]}, {"key": "enterprise-group", "type": "definition", "offset": [161, 177]}, {"key": "tax-basis", "type": "clause", "offset": [211, 220]}, {"key": "taxes-and", "type": "clause", "offset": [240, 249]}, {"key": "reasonable-expenses", "type": "definition", "offset": [254, 273]}, {"key": "not-limited", "type": "clause", "offset": [290, 301]}, {"key": "audit-or-examination", "type": "clause", "offset": [349, 369]}, {"key": "with-respect-to", "type": "clause", "offset": [370, 385]}], "samples": [{"hash": "kwqPQ6WgRLx", "uri": "/contracts/kwqPQ6WgRLx#restructuring-taxes", "label": "Tax Disaffiliation Agreement", "score": 31.340862423, "published": true}, {"hash": "iMVsNM5q7CI", "uri": "/contracts/iMVsNM5q7CI#restructuring-taxes", "label": "Tax Disaffiliation Agreement (Radiant Systems Inc)", "score": 21.0, "published": true}, {"hash": "8ZicQ0EQwuk", "uri": "/contracts/8ZicQ0EQwuk#restructuring-taxes", "label": "Tax Disaffiliation Agreement (Radiant Systems Inc)", "score": 21.0, "published": true}], "hash": "6043c94d1230bb658b26a1eaf8eb9416", "id": 8}, {"size": 9, "snippet": "Notwithstanding any statement to the contrary in this Agreement and except as otherwise provided in the Distribution Agreement, to the extent that any Taxes are found to arise out of the Reorganizations, then any such Tax liability incurred by the Parties (or any of their Subsidiaries) shall be the responsibility of D&B; provided, however, that to the extent specific cash allocations for such Taxes are made in connection with the Distribution, D&B shall be relieved of its liability for such Taxes.", "snippet_links": [{"key": "in-this-agreement", "type": "clause", "offset": [46, 63]}, {"key": "except-as-otherwise-provided", "type": "clause", "offset": [68, 96]}, {"key": "the-distribution-agreement", "type": "clause", "offset": [100, 126]}, {"key": "to-the-extent", "type": "clause", "offset": [128, 141]}, {"key": "the-reorganizations", "type": "clause", "offset": [183, 202]}, {"key": "tax-liability", "type": "definition", "offset": [218, 231]}, {"key": "by-the-parties", "type": "clause", "offset": [241, 255]}, {"key": "responsibility-of", "type": "clause", "offset": [300, 317]}, {"key": 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UNOVA and each member of the UNOVA Group will jointly and severally indemnify Western Atlas and each member of the Western Atlas Group against and hold them harmless from any payment of Restructuring Taxes in excess of fifty percent (50%) of such taxes, and Western Atlas and each member of the Western Atlas Group will jointly and severally indemnify UNOVA and each member of the UNOVA Group against and hold them harmless from any payment of Restructuring Taxes in excess of fifty percent (50%) of such taxes.\n(b) In the event that any Restructuring Taxes are attributable to the acquisition (\"Acquisition\") of fifty percent (50%) or more of the stock or assets of Western Atlas or UNOVA by an Unrelated Person, then the party so acquired, or the party whose assets were so acquired, as the case may be, shall pay and shall indemnify and hold harmless the other party to this Agreement from and against any and all Restructuring Taxes and from and against any costs whatsoever connected with such Restructuring Taxes. For purposes of this Section 3.6(b), a Restructuring Tax is attributable to an Acquisition if the Acquisition occurs prior to the assessment of such Restructuring Tax.\n(c) Any payment required to be made pursuant to this Section 3.6 shall be made no later than 30 days after the payor receives written notice of a Final Determination of such Restructuring Taxes. Any payment not so made within 30 days shall thereafter bear interest at the rate established for large corporate underpayments pursuant to Section 6621(c)(1) of the Code.\n(d) Neither Western Atlas nor UNOVA shall engage in any acts, other than an Acquisition, which would result in any Restructuring Taxes. 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provided that, notwithstanding any other provision of this Agreement, if \u2587\u2587\u2587\u2587 is the party responsible for preparing any such Tax Return (or portion thereof) (each an \"\u2587\u2587\u2587\u2587 Restructuring Tax Return\"), \u2587\u2587\u2587\u2587 shall provide to SCL, no later than twenty (20) business days following the Effective Date, a written list of those \u2587\u2587\u2587\u2587 IPO Tax Returns that \u2587\u2587\u2587\u2587 reasonably believes could result in the imposition of a Tax liability of more than $10,000 for which SCL will be responsible pursuant to this Section 9. Within twenty (20) business days following the receipt of such list, SCL shall provide a written list to \u2587\u2587\u2587\u2587 of those \u2587\u2587\u2587\u2587 Restructuring Tax Returns that SCL wishes to review. \u2587\u2587\u2587\u2587 shall provide any such \u2587\u2587\u2587\u2587 Restructuring Tax Returns (or portions thereof) to SCL (no later than forty-five (45) business days (or such shorter period as agreed to by SCL) prior to the due date for the filing of such Tax Return (taking into account applicable extensions)), for SCL's review and approval, which approval, to the extent it relates to any Tax Item resulting from, or arising out of, the Restructuring may be withheld by SCL in its sole discretion and any such Tax Item shall be reported as determined by SCL in its sole discretion (so long as such reporting position is supported by \"substantial authority\" (within the meaning of Section 1.6662-4(d) of the Treasury Regulations) with respect to United States federal, state and local Tax Returns or has similar appropriate authoritative support with respect to any Tax Return other than United States federal, state and local Tax Returns). In the event that the time periods provided in this Section 9.2(a) would not provide SCL with a reasonable period of time within which to review any such \u2587\u2587\u2587\u2587 Restructuring Tax Return prior to the filing of such Tax Return, then the parties shall cooperate in order that SCL may participate in the preparation of such Tax Return and have the rights otherwise provided in this Section 9.2(a).", "snippet_links": [{"key": "tax-item", "type": "clause", "offset": [54, 62]}, {"key": "the-restructuring", "type": "clause", "offset": [78, 95]}, {"key": "be-prepared", "type": "clause", "offset": [102, 113]}, {"key": "responsible-for", "type": "clause", "offset": [137, 152]}, {"key": "section-2", "type": "definition", "offset": [197, 206]}, {"key": "provided-that", "type": "clause", "offset": [227, 240]}, {"key": "other-provision-of-this-agreement", "type": "clause", "offset": [262, 295]}, {"key": "restructuring-tax", "type": "definition", "offset": [400, 417]}, {"key": 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