Scripps Combined Return means a Combined Return that is filed by Scripps on behalf of at least two of the following: (i) Scripps, (ii) one or more Affiliates of Scripps, (iii) Scripps Spinco, and (iv) one or more Affiliates of Scripps Spinco
Scripps shall have sole authority for the preparation and filing of any Scripps Consolidated Return and any Scripps Combined Return.
If Scripps Spinco or any Scripps Spinco Affiliate is required to join in a Scripps Combined Return, the allocation and settlement of amounts due among the Parties shall be governed by this Article III.
Any decisions with respect to the timing, filing, or content of any Scripps Consolidated Return or Scripps Combined Return shall be made by Scripps.
With respect to any Scripps Consolidated Return or Scripps Combined Return for the taxable year beginning on January 1, 2014 or the taxable year beginning on January 1, 2015, Scripps shall afford Scripps Spinco a meaningful opportunity to review and comment on such returns, and shall consider such comments in good faith.
Scripps Spinco and the appropriate members of the Scripps Spinco Group or a Scripps Spinco Combined Group shall make or give their consent to such elections or other matters relating to the Scripps Spinco Group or a Scripps Spinco Combined Group as Scripps determines is necessary or advisable in connection with the filing of any Scripps Consolidated Return or Scripps Combined Return.