Definition of Post-Distribution Parent Group

  1. Post-Distribution Parent Group means, collectively, Parent and each other corporation that is or becomes a member of an Affiliated Group with respect to which Parent is or would be the common parent at any time after the Distribution Effective Time. To the extent applicable to any state or local Income Tax matters, the "Post-Distribution Parent Group" shall include all corporations joining in the filing of a consolidated, unitary or combined Income Tax Return for the state or local Tax Authority in question for any Straddle Period or Post-Distribution Taxable Period.

Definition of Post-Distribution Parent Group in Distribution Agreement

Post-Distribution Parent Group means, collectively, Parent and each other corporation that is or becomes a member of an Affiliated Group with respect to which Parent is or would be the common parent at any time after the Distribution Effective Time. To the extent applicable to any state or local Income Tax matters, the "Post-Distribution Parent Group" shall include all corporations joining in the filing of a consolidated, unitary or combined Income Tax Return for the state or local Tax Authority in question for any Straddle Period or Post-Distribution Taxable Period.