Flow Through Entities definition

Flow Through Entities means each of the QSSS Entities.
Flow Through Entities. If your institution is organized outside the U.S., and is classified for U.S. federal income tax purposes as either a Partnership, Trust, Qualified or Non-Qualified Intermediary, or other non U.S. flow-through entity, an original Form W-8IMY (Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding) must be completed by the intermediary together with a withholding statement. Flow-through entities other than Qualified Intermediaries are required to include tax forms for each of the underlying beneficial owners. Please be advised that U.S. tax regulations do not permit the acceptance of faxed forms. Original tax form(s) must be submitted. o Attach Form W-8 for current Tax Year o Confirm Tax ID Number: Pursuant to the language contained in the tax section of the Credit Agreement, the applicable tax form for your institution must be completed and returned prior to the first payment of income. Failure to provide the proper tax form when requested may subject your institution to U.S. tax withholding. EXHIBIT E FORM OF PERFECTION CERTIFICATE [Form of Perfection Certificate follows this cover page.] Exhibit E Form of Perfection Certificate EXHIBIT E PERFECTION CERTIFICATE Reference is made to that certain Credit Agreement (as amended, restated, amended and restated, replaced, refinanced, supplemented or otherwise modified from time to time, the “Credit Agreement”) by and among Antero Midstream Partners LP, a Delaware limited partnership (the “Debtor”)(1), the lenders party thereto and Wells Fargo Bank, National Association, as Administrative Agent (in such capacity and together with its successors and assigns, the “Administrative Agent”) and Swingline Lender (in such capacity and together with its successors and assigns, the “Swingline Lender”), and the lenders party thereto. In connection with the Credit Agreement, the Debtor intends to enter into the Security Agreement, the Mortgages and other collateral documents (collectively, the “Security Documents”). As of the Certification Date (as defined below), each of the undersigned (the “Grantors”) hereby certifies to the Administrative Agent as follows:
Flow Through Entities means the Company, Life and LAMC.

Examples of Flow Through Entities in a sentence

  • For more information on what constitutes a unitary relationship between an FTE and a taxpayer, see the instructions for Flow- Through Entities that are Unitary with the Taxpayer (Form 4900).UBGs: If this taxpayer is a UBG and has submitted an exemption certificate to an FTE it is unitary with, and more than one member of the UBG has an ownership interest in the FTE, enter the information for this FTE on the Form 4903 that is completed by the DM.

  • Borrower and Parent are Flow Through Entities not subject to income taxes at the entity level.

  • Impose a Tax on the Net Income of Flow Through Entities and Sole Proprietor Businesses.

  • All will be assessed either by Rubric and/or MC questions and returns Flow Through Entities is a course that supports the accounting students fulfill the CPA Examination curriculum requirements in the State of Florida.

  • Foreign Intermediaries or Flow- Through Entities Under § 1.6049–5(d)(3) Section 1.6049–5(d)(3)(i) of the final regulations provides a presumption rule for determining whether a payment of an amount subject to withholding under chapter 3 may be treated as made to a foreign intermediary or flow-through entity by cross-references to the applicable presumption rules under §§ 1.1441–1(b)(3) and 1.1441–5(d) and (e)(6).

  • Standardized Distributable Cash(1) and Reconciliation to Distributable Cash(2) The following is a calculation of standardized distributable cash calculated following the guidance provided in the CICA publication: Standardized Distributable Cash in Income Trusts and Other Flow- Through Entities: Guidance on Preparation and Disclosure.

  • Orszag, Small Businesses and Flow Through Entities, TAX NOTES, Apr.

  • If the business may need additional bank financing for operations or growth, both traditional and SBA loans to a C corporation are generally easier to get bank approval than Flow- Through Entities because the owner’s personal tax returns and finances will become more relevant in the approval process.

  • If the IRS or a court later redetermines the value of the transfer, the formula clause acts to adjust the amount of assets transferred to correspond to a specified dollar value.Tax-Effecting Flow Through Entities.

  • Flow- Through Entities If your institution is organized outside the U.S., and is classified for U.S. federal income tax purposes as either a Partnership, Trust, Qualified or Non- Qualified Intermediary, or other non- U.S. flow- through entity, an original Form W- 8IMY (Certificate of Foreign Intermediary, Foreign Flow- Through Entity, or Certain U.S. branches for United States Tax Withholding) must be completed by the intermediary together with a withholding statement.


More Definitions of Flow Through Entities

Flow Through Entities means the LLC Subsidiaries, the LP Subsidiaries and the QSSS Entities.
Flow Through Entities shall be as defined in Section 6.12(g).

Related to Flow Through Entities

  • Flow-Through Entity means an entity that is treated as a partnership not taxable as a corporation, a grantor trust or a disregarded entity for U.S. federal income tax purposes or subject to treatment on a comparable basis for purposes of state, local or foreign tax law.

  • Look-Through Entity means a Person that is either (i) described in Section 401(a) of the Code as provided under Section 856(h)(3) of the Code or (ii) registered under the Investment Company Act of 1940.

  • Pass-through entity means a partnership not treated as an association taxable as a C corporation for federal income tax purposes, a limited liability company not treated as an association taxable as a C corporation for federal income tax purposes, an S corporation, or any other class of entity from which the income or profits of the entity are given pass-through treatment for federal income tax purposes. "Pass-through entity" does not include a trust, estate, grantor of a grantor trust, or disregarded entity.

  • Special Pass-Through Entity means a grantor trust, S corporation, or partnership (as determined, in each case, for Federal income tax purposes) where more than 50% of the value of any beneficial owner’s interest in such pass through entity is attributable to the pass-through entity’s interest in the Retained Note.

  • Distribution Taxes means any Taxes incurred as a result of the failure of the Intended Tax-Free Treatment of the Internal Restructuring, the Controlled Transfer or the Distribution.

  • After-Tax Contributions means amounts withheld from an Employee's Compensation pursuant to a Salary Reduction Agreement after all applicable state and federal taxes have been deducted. Such amounts are withheld for purposes of purchasing one or more of the Benefit Package Options available under the Plan.

  • Restricted Group means, collectively the Company, its subsidiaries, the members of the Sponsor Group and their respective Affiliates.

  • Pass-Through Expenses means reasonable and actual out-of-pocket expenses incurred by Contractor for equipment, materials, supplies or other Services provided to LAUSD, but not including Contractor’s overhead costs, administrative expenses or other mark-ups.

  • Tax Items shall have the meaning set forth in Section 6.4.A.

  • Transferred Entities means the entities set forth on Schedule 1.5.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Distribution Business means the business of operating and maintaining a distribution system for supplying electricity in the area of supply of the Distribution Licensee;

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Excluded Entities has the meaning set forth in Section 2.2(b)(iv).

  • SpinCo Entities means the entities, the equity, partnership, membership, limited liability, joint venture or similar interests of which are set forth on Schedule IV under the caption “Joint Ventures and Minority Investments.”

  • Remainco Group means RemainCo and its Subsidiaries, other than the SpinCo Group.

  • Seller Group Member means (a) Seller and its Affiliates, (b) directors, officers and employees of Seller and its Affiliates and (c) the successors and assigns of the foregoing.

  • Related Business Assets means assets (other than cash or Cash Equivalents) used or useful in a Similar Business; provided that any assets received by the Issuer or a Restricted Subsidiary in exchange for assets transferred by the Issuer or a Restricted Subsidiary shall not be deemed to be Related Business Assets if they consist of securities of a Person, unless upon receipt of the securities of such Person, such Person would become a Restricted Subsidiary.

  • SAP Group means SAP Parent and any of its Associated Companies.

  • Xxxx Group means collectively Xxxx Capital Fund V, L.P., Xxxx Capital Fund V-B, L.P., BCIP Associates, BCIP Trust Associates, L.P. and Xxxxxxxx Street Partners.

  • SpinCo Group means (a) prior to the Effective Time, SpinCo and each Person that will be a Subsidiary of SpinCo as of immediately after the Effective Time, including the Transferred Entities, even if, prior to the Effective Time, such Person is not a Subsidiary of SpinCo; and (b) on and after the Effective Time, SpinCo and each Person that is a Subsidiary of SpinCo.

  • Taxable Date means the date on which interest on the Bonds is first includable in gross income of the Bondholder (including, without limitation, any previous Bondholder) thereof as a result of an Event of Taxability as such a date is established pursuant to a Determination of Taxability.

  • Excluded Contributions means the Cash Equivalents or other assets (valued at their Fair Market Value as determined in good faith by senior management or the Board of Directors of the Issuer) received by the Issuer after the Issue Date from:

  • Transferred Business has the meaning ascribed to such term in the Separation Agreement.

  • Imbalance Energy means the amount of Energy, in any given settlement period, by which the amount of Delivered Energy deviates from the amount of Scheduled Energy.

  • Consolidated Group means the Borrower and all Subsidiaries which are consolidated with it for financial reporting purposes under GAAP.