{"component": "definition", "props": {"groups": [{"samples": [{"hash": "9EGvvdeM534", "uri": "/contracts/9EGvvdeM534#section-338-forms", "label": "Membership Interest Purchase Agreement (Molina Healthcare Inc)", "score": 26.6837787628, "published": true}, {"hash": "5P95DhCrlmw", "uri": "/contracts/5P95DhCrlmw#section-338-forms", "label": "Membership Interest Purchase Agreement (Providence Service Corp)", "score": 26.6837787628, "published": true}, {"hash": "iwHz1TKOTUn", "uri": "https://molinahealthcare.gcs-web.com/static-files/2ea0f6db-8937-4821-82fc-3657d35284de", "label": "molinahealthcare.gcs-web.com", "score": 8.7426424026, "published": false}], "snippet_links": [{"key": "other-forms", "type": "clause", "offset": [46, 57]}, {"key": "taxing-authority", "type": "definition", "offset": [132, 148]}, {"key": "in-connection-with", "type": "clause", "offset": [149, 167]}, {"key": "without-limitation", "type": "clause", "offset": [210, 228]}, {"key": "statement-of", "type": "clause", "offset": [235, 247]}, {"key": "section-338-election", "type": "definition", "offset": [248, 268]}, {"key": "irs-form-8023", "type": "clause", "offset": [274, 287]}, {"key": "treasury-regulations", "type": "clause", "offset": [371, 391]}, {"key": "code-section", "type": "definition", "offset": [398, 410]}], "snippet": "means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, local or foreign Taxing Authority in connection with a Section 338(h)(10) Election (including, without limitation, any \u201cstatement of section 338 election\u201d and IRS Form 8023, together with any schedules or attachments thereto, that are required pursuant to Treasury Regulations under Code Section 338 or 336(e), as applicable).", "size": 62, "hash": "eef3fd78c0267572c7e23792df31f45c", "id": 1}, {"samples": [{"hash": "dFeuN1ikb80", "uri": "/contracts/dFeuN1ikb80#section-338-forms", "label": "Stock Purchase Agreement (International Microcomputer Software Inc /Ca/)", "score": 21.0, "published": true}, {"hash": "drYXjenXQa0", "uri": "/contracts/drYXjenXQa0#section-338-forms", "label": "Stock Purchase Agreement (International Microcomputer Software Inc /Ca/)", "score": 18.0, "published": true}, {"hash": "aRNZt1vwBgN", "uri": "/contracts/aRNZt1vwBgN#section-338-forms", "label": "Stock Purchase Agreement (Smith Micro Software Inc)", "score": 18.0, "published": true}], "snippet_links": [], "snippet": "has the meaning set forth in Section 6.5(d).", "size": 56, "hash": "bff65b8591394f68825ee53f22cd02a7", "id": 2}, {"samples": [{"hash": "4HvcHDeUsMt", "uri": "/contracts/4HvcHDeUsMt#section-338-forms", "label": "Master Transaction Agreement (Assurant Inc)", "score": 26.6892547607, "published": true}, {"hash": "145PdpAoVkt", "uri": "/contracts/145PdpAoVkt#section-338-forms", "label": "Stock Purchase Agreement (NCI, Inc.)", "score": 25.9911022186, "published": true}, {"hash": "j6hmvrfeL9z", "uri": "/contracts/j6hmvrfeL9z#section-338-forms", "label": "Stock Purchase Agreement (Commercial Metals Co)", "score": 24.8083496094, "published": true}], "snippet_links": [{"key": "other-forms", "type": "clause", "offset": [46, 57]}, {"key": "tax-authority", "type": "definition", "offset": [137, 150]}, {"key": "in-connection-with", "type": "clause", "offset": [151, 169]}], "snippet": "means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, county or other local Tax authority in connection with a Section 338(h)(10)", "size": 43, "hash": "d94e47384452c8d7785ed9140f073e0e", "id": 3}, {"samples": [{"hash": "iTB4UaSE3gN", "uri": "/contracts/iTB4UaSE3gN#section-338-forms", "label": "Stock Purchase Agreement (Alleghany Corp /De)", "score": 18.0, "published": true}, {"hash": "XSkfbj3SQV", "uri": "/contracts/XSkfbj3SQV#section-338-forms", "label": "Stock Purchase Agreement (Alleghany Corp /De)", "score": 18.0, "published": true}], "snippet_links": [], "snippet": "has the meaning set forth in Section 10.3(a).", "size": 12, "hash": "95dda7b2383db8007217175d72863256", "id": 4}, {"samples": [{"hash": "kYNj4NQqg7s", "uri": "/contracts/kYNj4NQqg7s#section-338-forms", "label": "Stock Purchase Agreement (Newcor Inc)", "score": 18.0, "published": true}, {"hash": "e262nBIzZNu", "uri": "/contracts/e262nBIzZNu#section-338-forms", "label": "Purchase Agreement (Advance Paradigm Inc)", "score": 18.0, "published": true}, {"hash": "bgY6HrqxIb", "uri": "/contracts/bgY6HrqxIb#section-338-forms", "label": "Purchase Agreement (Foundation Health Systems Inc)", "score": 18.0, "published": true}], "snippet_links": [{"key": "other-forms", "type": "clause", "offset": [46, 57]}, {"key": "local-taxing-authority", "type": "definition", "offset": [131, 153]}, {"key": "in-connection-with", "type": "clause", "offset": [154, 172]}, {"key": "without-limitation", "type": "clause", "offset": [207, 225]}, {"key": "statement-of", "type": "clause", "offset": [232, 244]}, {"key": "section-338-election", "type": "definition", "offset": [245, 265]}, {"key": "irs-form-8023", "type": "clause", "offset": [271, 284]}, {"key": "treasury-regulations", "type": "clause", "offset": [368, 388]}], "snippet": "means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, county or other local taxing authority in connection with a 338(h)(10) Election, including, without limitation, any \"statement of Section 338 election\" and IRS Form 8023 (together with any schedules or attachments thereto) that are required pursuant to Treasury Regulations.", "size": 10, "hash": "029314c9931cca82eca1b188077c4cae", "id": 5}, {"samples": [{"hash": "dQDiRjIXqET", "uri": "/contracts/dQDiRjIXqET#section-338-forms", "label": "Stock Purchase Agreement (Advanced Micro Devices Inc)", "score": 18.0, "published": true}, {"hash": "4nDZ88iVBTY", "uri": "/contracts/4nDZ88iVBTY#section-338-forms", "label": "Stock Purchase Agreement (Lattice Semiconductor Corp)", "score": 18.0, "published": true}], "snippet_links": [{"key": "defined-in-section", "type": "clause", "offset": [3, 21]}], "snippet": "is defined in Section 11.7.", "size": 7, "hash": "a15135d9258a0f71505f3cd9054958cb", "id": 6}, {"samples": [{"hash": "2iqAgGAGkFf", "uri": "/contracts/2iqAgGAGkFf#section-338-forms", "label": "Membership Interest Purchase Agreement (Primoris Services CORP)", "score": 21.0, "published": true}], "snippet_links": [], "snippet": "has the meaning set forth in Section 7.14(g) below.", "size": 7, "hash": "8b3b83acfbdc8aff74e0d1c35173e8be", "id": 7}, {"samples": [{"hash": "b3RysrfFwu6", "uri": "/contracts/b3RysrfFwu6#section-338-forms", "label": "Merger Agreement (At Home Corp)", "score": 18.0, "published": true}], "snippet_links": [], "snippet": "has the meaning given in Section 1.5(b).", "size": 6, "hash": "083f898d246c62ef2115464fbb41f5ab", "id": 8}, {"samples": [{"hash": "lQ74EHSJ5zk", "uri": "/contracts/lQ74EHSJ5zk#section-338-forms", "label": "Purchase Agreement (Hanover Compressor Co /)", "score": 18.0, "published": true}], "snippet_links": [], "snippet": "shall have the meaning set forth in Section 10.1(b).", "size": 5, "hash": "3946bd08aa429ef623264475a3810a36", "id": 9}, {"samples": [{"hash": "4VlSTxKrrWn", "uri": "/contracts/4VlSTxKrrWn#section-338-forms", "label": "Stock Purchase Agreement (Hemacare Corp /Ca/)", "score": 21.0, "published": true}], "snippet_links": [{"key": "defined-in-section", "type": "clause", "offset": [3, 21]}], "snippet": "as defined in Section 4.6(b).", "size": 5, "hash": "9d12655592657dc4d008b277e7ce2280", "id": 10}], "next_curs": "Cl4SWGoVc35sYXdpbnNpZGVyY29udHJhY3RzcjoLEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiIac2VjdGlvbi0zMzgtZm9ybXMjMDAwMDAwMGEMogECZW4YACAA", "definition": {"snippet": "means all returns, documents, statements, and other forms that are required to be submitted to any federal, state, local or foreign Taxing Authority in connection with a Section 338(h)(10) Election (including, without limitation, any \u201cstatement of section 338 election\u201d and IRS Form 8023, together with any schedules or attachments thereto, that are required pursuant to Treasury Regulations under Code Section 338 or 336(e), as applicable).", "title": "Section 338 Forms", "size": 272, "id": "section-338-forms", "examples": ["<strong>Section 338 Forms</strong> shall include, without limitation, any &quot;statement of section 338 election&quot; and IRS Form 8023 (together with any schedules or attachments thereto) that are required pursuant to Treas.", "In the event the Stockholders object to the manner in which the <strong>Section 338 Forms</strong> have been prepared, the Stockholders&#x27; Representative shall notify Buyer within 10 days of receipt of the <strong>Section 338 Forms</strong> of such objection, and the parties shall endeavor within the next 15 days in good faith to resolve such dispute.", "Promptly, but not later than 15 days after its acceptance of appointment hereunder, the Allocation Arbiter will determine (based solely on presentations of Buyer and the Stockholders&#x27; Representative and not by independent review) only those matters in dispute and will render a written report as to the disputed matters and the resulting preparation of the <strong>Section 338 Forms</strong> shall be conclusive and binding upon the parties.", "The Seller shall deliver to the Buyer within a reasonable time prior to the date the <strong>Section 338 Forms</strong> are required to be filed, such documents and other forms as are reasonably required by the Buyer to properly complete the <strong>Section 338 Forms</strong>.", "Buyer shall initially prepare a complete set of <strong>Section 338 Forms</strong>, as defined below.", "The Buyer shall prepare a complete set of <strong>Section 338 Forms</strong> and any additional data or materials required to be attached to IRS Form 8023 for the Seller\u2019s review and approval, provided that the Seller shall not unreasonably withhold such approval.", "Buyer shall, with Seller\u2019s cooperation, prepare all <strong>Section 338 Forms</strong> necessary in order to effect the Section 338(h)(10) Election (other than IRS Form 8883 and any comparable state or local Tax forms), and each of Buyer and Seller shall prepare IRS Form 8883 and any comparable state or local Tax forms (including any attachments and schedules thereto), which <strong>Section 338 Forms</strong> shall be prepared in a manner consistent with this Section 6.8(c).", "Buyer shall deliver said forms to Stockholder for review no later than 45 days prior to the date the <strong>Section 338 Forms</strong> are required to be filed.", "<strong>Section 338 Forms</strong> shall include, without limitation, any \u201cstatement of section 338 election\u201d and IRS Form 8023 (together with any schedules or attachments thereto) that are required pursuant to Treas.", "The Company and the Buyer shall duly and timely file the <strong>Section 338 Forms</strong> in accordance with applicable tax laws and in accordance with this Agreement."], "related": [["section-336e-election", "Section 336(e) Election", "Section 336(e) Election"], ["tax-package", "Tax Package", "Tax Package"], ["income-tax-returns", "Income Tax Returns", "Income Tax Returns"], ["allocation-statement", "Allocation Statement", "Allocation Statement"], ["irs", "IRS", "IRS"]], "related_snippets": [], "updated": "2026-02-07T04:24:37+00:00"}, "json": true, "cursor": ""}}