Restructuring Liability definition

Restructuring Liability means any and all Liabilities of the Company or any of the Retained Subsidiaries resulting from or arising in connection with the Restructuring, including Restructuring Tax Liabilities.
Restructuring Liability shall be and hereby is amended to read as follows:
Restructuring Liability means any Tax Liability resulting from any actions, restructurings, acts, or omissions necessary to implement the Distribution and its associated events, including, for example, intercompany sales, liquidations, and mergers. The term "Restructuring Liability," however, shall not include any liability or liabilities arising under Section V of this Agreement.