SEPARATE RETURN LIMITATION. In no event shall the amount of tax allocated to any Member under this Agreement be more than the Member would have been liable for had it filed on a separate return basis.
Appears in 1 contract
Sources: Tax Sharing Agreement (Gainbridge Life Insurance Co)
SEPARATE RETURN LIMITATION. In no event shall the amount of tax allocated to any Member member under this Agreement the agreement be more than the Member member would have been liable for paid if it had it filed on a separate return basis.
Appears in 1 contract
Sources: Federal Income Tax Sharing Agreement (Riversource Life Insurance Co)