Such liabilities for any Straddle Year in jurisdictions using the unitary method shall be determined in accordance with Section 2.05(d).
Any of those Tax Returns filed for a Pre-Closing Taxable Year or Straddle Year must report the operations of that member in a manner consistent with its past practice.
Section 9.3(a)(iv) and (v) are hereby modified and amended by deleting from those sections the phrase "the Straddle Year" each time that such phrase appears and substituting the phrase "calendar year 1996" in each such case.
Section 9.3(b)(i) is hereby modified and amended by inserting into that section the phrase "calendar year 1996 and" immediately prior to the phrase "the Straddle Year" contained therein.
In the event that any taxable year begins prior to the date hereof, but ends after the date hereof (a "Straddle Year") the Cash Tax Benefit shall be payable only with respect to that portion of any Cash Tax Benefit attributable to that portion of the Straddle Year beginning on the date hereof.