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.
Relevant Party means each Loan Party and Sponsor (and, collectively “Relevant Parties”).
Undercollateralized Group As defined in Section 4.03.
relevant payment means either a student loan or an amount intended for the maintenance of dependants referred to in paragraph 76(7) or both.
VAT Group means a group for the purposes of the VAT Grouping Legislation.
Group D Obligor means any Obligor that is not a Group A Obligor, Group B Obligor or Group C Obligor.
the Group means the Company and its subsidiary undertakings (if any); and
Middle-Tier REMIC As described in the Preliminary Statement.
Overcollateralized Group As defined in Section 4.03.
Relevant Page means the relevant page on Bloomberg or such other information service provider that displays the relevant information.
Eligible group means two or more persons who are engaged in a
Qualified nonprofit organization means, with respect to a Project, an organization exempt from federal income tax under Section 501(c) (3) or (4) of the Internal Revenue Code, which is not and during the Compliance Period will not be affiliated with or controlled by a for-profit organization, whose exempt purposes include the fostering of low income housing, which owns an interest in the Project, which will materially participate in the development and operation of the Project throughout the Compliance Period, and which is not affiliated with or controlled by a for-profit organization.
Relevant Entity means Party A and, to the extent applicable, a guarantor under an Eligible Guarantee.
Restricted Group Collectively, the following persons and entities: the Trustee; the Underwriters; the Depositor; the Master Servicer; the Special Servicer; any Sub-Servicers; the Sponsors; each Mortgagor, if any, with respect to Mortgage Loans constituting more than 5% of the total unamortized principal balance of all the Mortgage Loans in the Trust Fund as of the Closing Date; and any and all Affiliates of any of the aforementioned Persons.
Accession Number 20130129–5128. Comments Due: 5 p.m. ET 2/19/13. Docket Numbers: ER13–739–000; ER13–739–001.
relevant position , in relation to a business, means the position of director or manager, or other executive position, however that position is designated;
Relevant Entities means Party A and any guarantor under an Eligible Guarantee in respect of all of Party A’s present and future obligations under this Agreement.
Foreign-going vessel means any vessel other than a coastal vessel.
relevant person means, in relation to premises in respect of which there is in force a premises licence -
Relevant Property means property of a kind affected by the transfer order, whether it is an estate or interest in land or any other property.