{"component": "clause", "props": {"groups": [{"snippet": "Adient and \u2587\u2587\u2587\u2587\u2587\u2587\u2587 Controls acknowledge that time is of the essence in relation to any request for information, assistance or cooperation made by \u2587\u2587\u2587\u2587\u2587\u2587\u2587 Controls or Adient pursuant to this Agreement. Adient and \u2587\u2587\u2587\u2587\u2587\u2587\u2587 Controls acknowledge that failure to conform to the deadlines set forth herein or reasonable deadlines otherwise set by \u2587\u2587\u2587\u2587\u2587\u2587\u2587 Controls or Adient could cause irreparable harm. Each Company shall provide to the other Company information and documents relating to its Group required by the other Company to prepare Tax Returns. Any information or documents the Responsible Company requires to prepare such Tax Returns shall be provided in such form as the Responsible Company reasonably requests and in sufficient time for the Responsible Company to file such Tax Returns on a timely basis (but in no event later than ninety (90) days after such request).", "snippet_links": [{"key": "time-is-of-the-essence", "type": "clause", "offset": [45, 67]}, {"key": "in-relation-to", "type": "clause", "offset": [68, 82]}, {"key": "request-for-information", "type": "clause", "offset": [87, 110]}, {"key": "pursuant-to-this-agreement", "type": "clause", "offset": [173, 199]}, {"key": "failure-to-conform", "type": "clause", "offset": [246, 264]}, {"key": "irreparable-harm", "type": "definition", "offset": [379, 395]}, {"key": "provide-to", "type": "clause", "offset": [416, 426]}, {"key": "information-and-documents", "type": "clause", "offset": [445, 470]}, {"key": "relating-to", "type": "definition", "offset": [471, 482]}, {"key": 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SPINCO Group to, provide ATI with all information and other assistance reasonably requested by ATI to enable the members of the ATI Consolidated Group to prepare and file ATI Consolidated Returns required to be filed by the ATI Consolidated Group pursuant to this Agreement.\n(b) ATI shall, and shall cause each appropriate member of the ATI Consolidated Group to, provide SPINCO with all information and other assistance reasonably requested by SPINCO to enable the members of the SPINCO Group to prepare and file SPINCO Returns required to be filed by the SPINCO Group pursuant to this Agreement.\n(c) Within 60 days of the Effective Date, SPINCO shall provide and cause each appropriate member of the SPINCO Group to provide to ATI customary tax packages prepared consistent with past practice for any Pre-Distribution Period or Straddle Period.", "snippet_links": [{"key": "appropriate-member-of-the-spinco-group", "type": "definition", "offset": [39, 77]}, {"key": "all-information", "type": 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Each of New Worthington and Worthington Steel, and each member of their respective Groups, acknowledges that failure to conform to the reasonable deadlines set by the Party making such request could cause irreparable harm. Each Party shall provide to the other Party information and documents relating to its Group reasonably required by the other Party to prepare Tax Returns, including any pro forma returns required by the Responsible Party for purposes of preparing such Tax Returns. Any information or documents the Responsible Party requires to prepare such Tax Returns shall be provided in such form as the Responsible Party reasonably requests and at or prior to the time reasonably specified by the Responsible Party so as to enable the Responsible Party to file such Tax Returns on a timely basis.", "snippet_links": [{"key": "new-worthington", "type": "definition", "offset": [8, 23]}, {"key": "worthington-steel", "type": "definition", "offset": [28, 45]}, {"key": "each-member", "type": "definition", "offset": [51, 62]}, {"key": "time-is-of-the-essence", "type": "clause", "offset": [109, 131]}, {"key": "in-relation-to", "type": "clause", "offset": [132, 146]}, {"key": "request-for-information", "type": "clause", "offset": [151, 174]}, {"key": "section-71", "type": "clause", "offset": [219, 230]}, {"key": "agreement-or", "type": "definition", "offset": [239, 251]}, {"key": "section-72", "type": "clause", "offset": [257, 268]}, {"key": "failure-to-conform", "type": "clause", "offset": [379, 397]}, {"key": "the-party", "type": "clause", "offset": [433, 442]}, {"key": "irreparable-harm", "type": "definition", "offset": [475, 491]}, {"key": "each-party", "type": "definition", "offset": [493, 503]}, {"key": "provide-to", "type": "clause", "offset": [510, 520]}, {"key": "information-and-documents", "type": "clause", "offset": [537, 562]}, {"key": "relating-to", "type": "definition", "offset": [563, 574]}, {"key": "required-by", "type": "definition", "offset": [596, 607]}, {"key": "prepare-tax-returns", "type": "clause", "offset": [627, 646]}, {"key": "pro-forma-returns", "type": "definition", "offset": [662, 679]}, {"key": "responsible-party", "type": "clause", "offset": [696, 713]}, {"key": "for-purposes-of", "type": "clause", "offset": [714, 729]}, {"key": "prior-to-the", "type": "clause", "offset": [932, 944]}, {"key": "to-file", "type": "definition", "offset": [1034, 1041]}], "samples": [{"hash": "aiXB3mb61O6", "uri": "/contracts/aiXB3mb61O6#tax-return-information", "label": "Tax Matters Agreement (Worthington Enterprises, Inc.)", "score": 34.9247093201, "published": true}, {"hash": "bBDpUGydHXO", "uri": "/contracts/bBDpUGydHXO#tax-return-information", "label": "Tax Matters Agreement (Worthington Steel, Inc.)", "score": 34.8644752502, "published": true}, {"hash": "5V8PM9uTiDK", "uri": "/contracts/5V8PM9uTiDK#tax-return-information", "label": "Tax Matters Agreement (Worthington Steel, Inc.)", "score": 34.8151931763, "published": true}], "size": 8, "hash": "dbc67619c8cc3dc7afaf7f3045ba39e3", "id": 3}, {"snippet": "Each of TFMC and TEN acknowledges, and shall cause each member of their respective Group to acknowledge, that time is of the essence in relation to any request for information, assistance or cooperation made pursuant to Section 5.1 or this Section 5.2. Each of TFMC and TEN, and each member of their respective Group, acknowledges that failure to conform to the reasonable deadlines set by the Party making such request could cause irreparable harm. Each Party shall provide to the other Party information and documents relating to its Group reasonably required by the other Party to prepare Tax Returns, including any pro forma returns required by the Responsible Party for purposes of preparing such Tax Returns. Any information or documents the Responsible Party requires to prepare such Tax Returns shall be provided in such form as the Responsible Party reasonably requests and at or prior to the time reasonably specified by the Responsible Party so as to enable the Responsible Party to file such Tax Returns on a timely basis.", "snippet_links": [{"key": "each-member", "type": "definition", "offset": [51, 62]}, {"key": "time-is-of-the-essence", "type": "clause", "offset": [110, 132]}, {"key": "in-relation-to", "type": "clause", "offset": [133, 147]}, {"key": "request-for-information", "type": "clause", "offset": [152, 175]}, {"key": "section-51", "type": "clause", "offset": [220, 231]}, {"key": "section-52", "type": "clause", "offset": [240, 251]}, {"key": "failure-to-conform", "type": "clause", "offset": [336, 354]}, {"key": "the-party", "type": "clause", "offset": [390, 399]}, {"key": "irreparable-harm", "type": "definition", "offset": [432, 448]}, {"key": "each-party", "type": "definition", "offset": [450, 460]}, {"key": "provide-to", "type": "clause", "offset": [467, 477]}, {"key": "information-and-documents", "type": "clause", "offset": [494, 519]}, {"key": "relating-to", "type": "definition", "offset": [520, 531]}, {"key": "required-by", "type": "definition", "offset": [553, 564]}, {"key": "prepare-tax-returns", "type": "clause", "offset": [584, 603]}, {"key": "pro-forma-returns", "type": "definition", "offset": [619, 636]}, {"key": "responsible-party", "type": "clause", "offset": [653, 670]}, {"key": "for-purposes-of", "type": "clause", "offset": [671, 686]}, {"key": "prior-to-the", "type": "clause", "offset": [889, 901]}, {"key": "to-file", "type": "definition", "offset": [991, 998]}], "samples": [{"hash": "eUXLLPheFyT", "uri": "/contracts/eUXLLPheFyT#tax-return-information", "label": "Tax Matters Agreement (Technip Energies N.V.)", "score": 33.2272415161, "published": true}, {"hash": "2sY6tQJdf6q", "uri": "/contracts/2sY6tQJdf6q#tax-return-information", "label": "Tax Matters Agreement (TechnipFMC PLC)", "score": 32.126625061, "published": true}, {"hash": "5EFJCuSSfeF", "uri": "/contracts/5EFJCuSSfeF#tax-return-information", "label": "Tax Matters Agreement (Technip Energies B.V.)", "score": 32.0499649048, "published": true}], "size": 7, "hash": "dcc8722fdecea854234471c4efa6aeda", "id": 4}, {"snippet": "Each Company shall provide to the other Company information and documents relating to its Group required by the other Company to prepare Tax Returns. Any information or documents the Responsible Company requires to prepare such Tax Returns shall be provided in such form as the Responsible Company reasonably requests and in sufficient time for the Responsible Company to file such Tax Returns on a timely basis (but in no event later than sixty (60) days after such request).", "snippet_links": [{"key": "provide-to", "type": "clause", "offset": [19, 29]}, {"key": "information-and-documents", "type": "clause", "offset": [48, 73]}, {"key": "relating-to", "type": "definition", "offset": [74, 85]}, {"key": "required-by", "type": "definition", "offset": [96, 107]}, {"key": "prepare-tax-returns", "type": "clause", "offset": [129, 148]}, {"key": "responsible-company", "type": "definition", "offset": [183, 202]}, {"key": "sufficient-time", "type": "definition", "offset": [325, 340]}, {"key": "to-file", "type": "definition", "offset": [369, 376]}, {"key": "in-no-event", "type": "clause", "offset": [417, 428]}, {"key": "days-after", "type": 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Distributing shall, and shall cause each appropriate Distributing Affiliate to, provide Controlled with all information and other assistance reasonably requested by Controlled to enable the Controlled Affiliates to prepare and file Controlled Separate Returns required to be filed by them pursuant to this Agreement.", "snippet_links": [{"key": "all-information", "type": "clause", "offset": [106, 121]}, {"key": "other-assistance", "type": "clause", "offset": [126, 142]}, {"key": "requested-by", "type": "definition", "offset": [154, 166]}, {"key": "distributing-consolidated-returns", "type": "clause", "offset": [238, 271]}, {"key": "pursuant-to-this-agreement", "type": "clause", "offset": [301, 327]}, {"key": "distributing-affiliate", "type": "definition", "offset": [386, 408]}, {"key": "controlled-affiliates", "type": "definition", "offset": [523, 544]}, {"key": "controlled-separate-returns", "type": "clause", "offset": [565, 592]}], "samples": [{"hash": "kS9eATfhQAo", "uri": 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{"key": "such-information", "type": "definition", "offset": [71, 87]}, {"key": "necessary-for", "type": "definition", "offset": [100, 113]}, {"key": "other-tax-returns", "type": "clause", "offset": [196, 213]}], "samples": [{"hash": "iqJU4RUG5gG", "uri": "/contracts/iqJU4RUG5gG#tax-return-information", "label": "Limited Partnership Agreement (Valor Telecommunications Southwest LLC)", "score": 18.0, "published": true}, {"hash": "hlYBCMFVmfA", "uri": "/contracts/hlYBCMFVmfA#tax-return-information", "label": "Limited Partnership Agreement (Ocwen Asset Investment Corp)", "score": 18.0, "published": true}, {"hash": "4Ko3GO1g8kR", "uri": "/contracts/4Ko3GO1g8kR#tax-return-information", "label": "Limited Partnership Agreement (Ocwen Asset Investment Corp)", "score": 18.0, "published": true}], "size": 5, "hash": "580efe533a52d4311535bcba275d8130", "id": 8}, {"snippet": "Within 82 days after the end of each Fiscal Year, information necessary (or reasonably requested by a Partnership Unit 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After the end of each Fiscal Year, upon reasonable request of Preferred Unit Holders holding a majority of Preferred Units, the Partnership will use its commercially reasonable efforts to provide to the Preferred Unit Holders good faith estimates of the information required to be provided pursuant to the first sentence of this Section 8.3(b).", "snippet_links": [{"key": "days-after", "type": "definition", "offset": [10, 20]}, {"key": "fiscal-year", "type": "clause", "offset": [37, 48]}, {"key": "requested-by", "type": "definition", "offset": [87, 99]}, {"key": "holders-of", "type": "clause", "offset": [246, 256]}, {"key": "income-tax-returns", "type": "clause", "offset": [263, 281]}, {"key": "reasonable-request", "type": "definition", "offset": [323, 341]}, {"key": "preferred-unit-holders", "type": "definition", "offset": [345, 367]}, {"key": "a-majority", "type": "definition", "offset": [376, 386]}, {"key": "preferred-units", "type": "clause", "offset": [390, 405]}, {"key": "commercially-reasonable-efforts", "type": "definition", "offset": [436, 467]}, {"key": "provide-to", "type": "clause", "offset": [471, 481]}, {"key": "the-preferred", "type": "clause", "offset": [482, 495]}, {"key": "good-faith-estimates", "type": "clause", "offset": [509, 529]}, {"key": "information-required", "type": "clause", "offset": [537, 557]}, {"key": "pursuant-to-the", "type": "clause", "offset": [573, 588]}], "samples": [{"hash": "2FMy45YDxXR", "uri": "/contracts/2FMy45YDxXR#tax-return-information", "label": "Limited Partnership Agreement (Artisan Partners Asset Management Inc.)", "score": 27.1492137909, "published": true}, {"hash": "7OBb7zZUHG2", "uri": "/contracts/7OBb7zZUHG2#tax-return-information", "label": "Limited Partnership Agreement (Artisan Partners Asset Management Inc.)", "score": 24.8494186401, "published": true}, {"hash": "cW48j3foUe2", "uri": "/contracts/cW48j3foUe2#tax-return-information", "label": "Limited Partnership Agreement (Artisan Partners Asset Management Inc.)", "score": 24.7891845703, "published": true}], "size": 5, "hash": "c527386f4d35c7cad1ec4bf26bd4cd2e", "id": 9}, {"snippet": "Each of SpinCo and Parent, and each member of their respective Groups, acknowledges that time is of the essence in relation to any request for information, assistance, or cooperation made by Parent or SpinCo pursuant to this Agreement. Each of SpinCo and Parent, and each member of their respective Groups, acknowledge that failure to conform to the deadlines set forth in this Agreement could cause irreparable harm. Each of SpinCo and Parent shall provide to the other Party information and documents relating to its Group reasonably required by the Responsible Party to prepare Tax Returns or conduct Tax Contests. Any information or documents the requesting Party requires to prepare such Tax Returns shall be provided in such form as the requesting Party reasonably requests and at or prior to the time reasonably specified by the requesting Party so as to enable the requesting Party to file such Tax Returns on a timely basis.", "snippet_links": [{"key": "each-member", "type": "definition", "offset": [31, 42]}, {"key": "time-is-of-the-essence", "type": "clause", "offset": [89, 111]}, {"key": "in-relation-to", "type": "clause", "offset": [112, 126]}, {"key": "request-for-information", "type": "clause", "offset": [131, 154]}, {"key": "by-parent", "type": "clause", "offset": [188, 197]}, {"key": "pursuant-to-this-agreement", "type": "clause", "offset": [208, 234]}, {"key": "failure-to-conform", "type": "clause", "offset": [324, 342]}, {"key": "in-this-agreement", "type": "definition", "offset": [370, 387]}, {"key": "irreparable-harm", "type": "definition", "offset": [400, 416]}, {"key": "provide-to", "type": "clause", "offset": [450, 460]}, {"key": "information-and-documents", "type": "clause", "offset": [477, 502]}, {"key": "relating-to", "type": "definition", "offset": [503, 514]}, {"key": "required-by", "type": "definition", "offset": [536, 547]}, {"key": "responsible-party", "type": "clause", "offset": [552, 569]}, {"key": "prepare-tax-returns", "type": "clause", "offset": [573, 592]}, {"key": "tax-contests", "type": "clause", "offset": [604, 616]}, {"key": "requesting-party", "type": "clause", "offset": [651, 667]}, {"key": "prior-to-the", "type": "clause", "offset": [790, 802]}, {"key": "to-file", "type": "definition", "offset": [890, 897]}], "samples": [{"hash": "iiTj8uaYYOx", "uri": "/contracts/iiTj8uaYYOx#tax-return-information", "label": "Tax Matters Agreement (Amentum Holdings, Inc.)", "score": 35.7542762756, "published": true}, {"hash": "jFfounpChS7", "uri": "/contracts/jFfounpChS7#tax-return-information", "label": "Tax Matters Agreement (Jacobs Solutions Inc.)", "score": 35.7460632324, "published": true}, {"hash": "5cg3CPUngoE", "uri": "/contracts/5cg3CPUngoE#tax-return-information", "label": "Tax Matters Agreement (Amazon Holdco Inc.)", "score": 35.6885681152, "published": true}], "size": 5, "hash": "bf937aee50954945f5a6a760efd1f5c1", "id": 10}], "next_curs": "Cl8SWWoVc35sYXdpbnNpZGVyY29udHJhY3RzcjsLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2Ih90YXgtcmV0dXJuLWluZm9ybWF0aW9uIzAwMDAwMDBhDKIBAmVuGAAgAA==", "clause": {"title": "Tax Return Information", "children": [["general", "General"], ["klx-tax-package", "KLX Tax Package"], ["rulings-and-supplemental-tax-opinions", "Rulings and Supplemental Tax Opinions"], ["rulings", "Rulings"], ["", ""]], "parents": [["assistance-and-cooperation", "Assistance and Cooperation"], ["cooperation-and-exchange-of-information-audits-and-adjustments", "Cooperation and Exchange of Information Audits and Adjustments"], ["tax-matters", "Tax Matters"], ["cooperation-and-furnishing-of-tax-return-information", "Cooperation and Furnishing of Tax Return Information"], ["reports-and-statements", "Reports and Statements"]], "size": 219, "id": "tax-return-information", "related": [["income-tax-return-information", "Income Tax Return Information", "Income <strong>Tax Return Information</strong>"], ["information-returns", "Information Returns", "Information Returns"], ["tax-information", "Tax Information", "Tax Information"], ["tax-information-returns-and-reports", "Tax Information Returns and Reports", "Tax Information Returns and Reports"], ["verizon-information", "Verizon Information", "Verizon Information"]], "related_snippets": [], "updated": "2026-04-03T05:45:28+00:00", "also_ask": ["What are the minimum disclosure and consent requirements for sharing tax return information?", "How can the clause be tailored to limit liability for unauthorized disclosures?", "What are the most common negotiation points regarding use and retention of tax return data?", "How does this clause compare to IRS Section 7216 and similar state laws?", "What factors have courts considered when determining enforceability of tax return information clauses?"], "drafting_tip": "Specify what constitutes tax return information to prevent misinterpretation, require confidentiality obligations to protect sensitive data, and outline permitted disclosures to ensure compliance with legal requirements.", "explanation": "The tax-return-information clause governs the handling, disclosure, and use of information contained in tax returns. It typically outlines who may access tax return data, under what circumstances such information can be shared, and any consent requirements for disclosure. For example, it may permit sharing tax return details with authorized representatives or government agencies for compliance purposes. The core function of this clause is to protect sensitive taxpayer information and ensure compliance with privacy laws, thereby reducing the risk of unauthorized disclosure and misuse."}, "json": true, "cursor": ""}}