Common use of Interest and Penalties Clause in Contracts

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST as compared to the increase in tax liability of all members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST ASL as compared to the increase in tax liability of all members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST ASIC as compared to the increase in tax liability of all members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST Linsco as compared to the increase in tax liability of all members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST ASLI as compared to the increase in tax liability of all members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST the ASFC Group as compared to the increase in tax liability of all other members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST ASP as compared to the increase in tax liability of all members of the LNC Consolidated Group.

Interest and Penalties. a. If, after netting interest payable by the LNC Consolidated Group against interest payable by the IRS for a given Tax Year, the LNC Consolidated Group is required to pay interest to the IRS as a result of any increase in tax liability for a given Tax Year, such interest shall be divided among all of the corporations in the LNC Consolidated Group whose tax liability increased from the initial calculation at the time of the filing of the LNC consolidated tax return for that Tax Year. This allocation shall be made in proportion to the increase in tax liability of AST ICI as compared to the increase in tax liability of all members of the LNC Consolidated Group.