Section 355. Neither the Company nor any of its Subsidiaries has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of Section 355(a)(1) of the Code) (1) within the two-year period ending as of the date of this Agreement or (2) in a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of Section 355(e) of the Code) that includes the Transactions.
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Section 355. Neither the Company nor any of its Subsidiaries has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of connection with a distribution described in Section 355(a)(1) 355 of the Code) (1) within Code during the two-year period ending as of on the date of this Agreement or (2) in a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of Section 355(e) of the Code) that includes the TransactionsAgreement.
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Sources: Agreement and Plan of Merger (Kindred Healthcare, Inc)
Section 355. Neither the Company nor any of its Subsidiaries has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of connection with a distribution that was purported to or intended to qualify for tax-free treatment under Section 355(a)(1) 355 of the CodeCode (or any corresponding or similar provision of local, state or foreign Law) (1) within occurring during the twothree-year period ending as of on the date of this Agreement or (2) in a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of Section 355(e) of the Code) that includes the TransactionsAgreement.
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Sources: Merger Agreement (Castle Brands Inc)
Section 355. Neither the Company nor any of its Subsidiaries has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of connection with a distribution described in Section 355(a)(1) 355 of the Code) (1) within Code in the two-year period ending as of two years prior to the date of this Agreement or (2) in a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of Section 355(e) of the Code) that includes the TransactionsAgreement.
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Section 355. Neither During the three-year period ending on the date of this Agreement, neither the Company nor any of its Subsidiaries (or any of their predecessors) has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of Section 355(a)(1355(a)(1)(A) of the Code) (1) within the two-year period ending as of the date of this Agreement or (2) Code in connection with a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of described in Section 355(e) 355 of the Code) that includes the Transactions.
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Sources: Merger Agreement (Electro Rent Corp)
Section 355. Neither the Company nor any of its Subsidiaries has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of Section 355(a)(1) 355 of the CodeCode during the three (3) (1) within the two-year period years ending as of on the date of this Agreement or (2) in a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of Section 355(e) of the Code) that includes the TransactionsAgreement.
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Sources: Merger Agreement (Research Pharmaceutical Services, Inc.)
Section 355. Neither During the three-year period ending on the date of the Original Agreement, neither the Company nor any of its Subsidiaries (or any of their predecessors) has been a “distributing corporation” or a “controlled corporation” (in each case within the meaning of Section 355(a)(1355(a)(1)(A) of the Code) (1) within the two-year period ending as of the date of this Agreement or (2) Code in connection with a distribution that could otherwise constitute part of a “plan” or “series of related transactions” (within the meaning of described in Section 355(e) 355 of the Code) that includes the Transactions.
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