Closing of the Books Method means the apportionment of items between portions of a taxable period based on a closing of the books and records on the Distribution Date (as if the Distribution Date was the end of the taxable period), provided that any items not susceptible to such apportionment (such as real or personal property taxes imposed on a periodic basis) shall be apportioned on the basis of elapsed days during the relevant portion of the taxable period.
Books Closure Date means the date and time to be determined by the Manager on which the register of Unitholders will be closed for the purpose of determining the entitlements of Unitholders to a Distribution;
Merger Closing Date the Closing Date (as defined in the Merger Agreement).
Second Closing Date means the date of the Second Closing.
Third Closing Date has the meaning set forth in Section 2.2(c).