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"clause", "offset": [1789, 1817]}], "snippet": "If an adjustment to an Income Tax Return pursuant to a Final Determination results in a Reverse Timing Difference, then, subject to the last sentence of Section 6.c(ii) hereof, for each Post-Distribution Taxable Period or portion of a Straddle Period beginning on the day after the Distribution Date in which a member of the \u2587\u2587\u2587\u2587\u2587\u2587 Post- Merger Group Actually Realizes an Income Tax Benefit by reason of such Reverse Timing Difference, \u2587\u2587\u2587\u2587\u2587\u2587 shall pay to Telecom an amount equal to such Income Tax Benefit, including interest (computed at the Overpayment Rate for the taxing jurisdiction in which such Income Tax Benefit is Actually Realized) from the original due date (without extensions) for filing of the Income Tax Return for such taxable period through the date of payment under this Section 6.b; provided, however, that the aggregate payments which \u2587\u2587\u2587\u2587\u2587\u2587 shall be required to make under this Section 6.b with respect to a Reverse Timing Difference shall not exceed the aggregate amount of the Income Tax Detriments Actually Realized by a member of the GM Consolidated Group (whether in one or more taxable periods, and whether such taxable periods end before, after or on the Distribution Date) by reason of such Reverse Timing Difference, including interest (computed at the Underpayment Rate for the taxing jurisdiction in which such Income Tax Detriment is Actually Realized) from the original due date (without extensions) for filing of the Income Tax Return for such taxable period through the date of payment under this Section 6.b. Upon request, \u2587\u2587\u2587\u2587\u2587\u2587 shall provide Telecom with a statement, signed by \u2587\u2587\u2587\u2587\u2587\u2587' chief financial officer and certified by \u2587\u2587\u2587\u2587\u2587\u2587' independent accounting firm, setting forth calculations in detail sufficient to permit Telecom to verify \u2587\u2587\u2587\u2587\u2587\u2587' compliance with this Section 6.b.", "hash": "ac566658a4f66f85b7dd3018748984d1", "id": 9}, {"samples": [{"hash": "dGmFM36aogt", "uri": "/contracts/dGmFM36aogt#reverse-timing-differences", "label": "Tax Allocation Agreement (Boeing Co)", "score": 18.0, "published": true}], "size": 1, "snippet_links": [{"key": "tax-audit-proceeding", "type": "definition", "offset": [5, 25]}, {"key": "amendment-of", "type": "clause", "offset": [32, 44]}, {"key": "tax-return", "type": "clause", "offset": [47, 57]}], "snippet": "If a Tax Audit proceeding or an amendment of a Tax Return results in a", "hash": "ad08db11143f504816e5ff4f2dff445f", "id": 10}], "next_curs": "CmMSXWoVc35sYXdpbnNpZGVyY29udHJhY3Rzcj8LEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IiNyZXZlcnNlLXRpbWluZy1kaWZmZXJlbmNlcyMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"children": [], "size": 30, "title": "Reverse Timing Differences", "parents": [["timing-adjustments", "Timing Adjustments"], ["tax-indemnification-tax-contests", "Tax Indemnification Tax Contests"], ["payments", "Payments"], ["timing-differences-reverse-timing-differences-apportionment-of-tax-attributes-carrybacks", "Timing Differences Reverse Timing Differences Apportionment of Tax Attributes Carrybacks"], ["general-provisions", "GENERAL PROVISIONS"]], "id": "reverse-timing-differences", "related": [["true-up-adjustments", "True-Up Adjustments", "True-Up Adjustments"], ["equitable-adjustment", "Equitable Adjustment", "Equitable Adjustment"], ["cpi-adjustment", "CPI Adjustment", "CPI Adjustment"], ["adjustment-of-minimum-quarterly-distribution-and-target-distribution-levels", "Adjustment of Minimum Quarterly Distribution and Target Distribution Levels", "Adjustment of Minimum Quarterly Distribution and Target Distribution Levels"], ["non-pre-priced-adjustment-factor", "Non pre-priced Adjustment Factor", "Non pre-priced Adjustment Factor"]], "related_snippets": [], "updated": "2025-07-07T16:38:45+00:00", "also_ask": [], "drafting_tip": "", "explanation": "The \"Reverse Timing Differences\" clause addresses discrepancies that arise when the timing of recognizing income or expenses differs between parties or accounting methods. In practice, this clause ensures that any timing mismatches\u2014such as when one party records revenue before the other records the corresponding expense\u2014are identified and adjusted for in financial statements or settlements. Its core function is to maintain financial accuracy and fairness by preventing unintended advantages or disadvantages due to timing mismatches, thereby ensuring both parties' accounts reflect the true economic reality of their transactions."}, "json": true, "cursor": ""}}