Common use of Allocation of Tax Clause in Contracts

Allocation of Tax. (i) The Taxes assessed pursuant to the returns described in the preceding subsection will be allocated among the Members of the Sunburst Group pursuant to the Sunburst Group's historic tax allocation method, described in section 1552(a)(2) of the Code. (ii) With respect to Second Short 97 if the consolidated liability for Taxes of the Sunburst Group for Fiscal Year 1998 (the "97 Calendar Sunburst Liability") is less than the sum of the Taxes allocated for Second Short 97 to Choice and its subsidiaries pursuant to section 2(b)(i) hereof (the "Choice Separate Allocations"), the amounts allocated pursuant to section 2(b)(i) to Choice and its subsidiaries will be reduced by an amount equal to the excess of the Choice Separate Allocations over the 97 Calendar Sunburst Liability. (iii) With respect to the state and local Taxes which are determined on a combined or unitary basis, similar principles as those described in section 2(b)(i) and (ii) shall govern the allocation of such Tax liabilities among the parties hereto.

Allocation of Tax. (i) The Taxes assessed pursuant to the returns described in the preceding subsection will be allocated among the Members of the Sunburst Group pursuant to the Sunburst Group's historic tax allocation method, described in section 1552(a)(2) of the Code. (ii) With respect to Second Short 97 Calendar Year 1997 if the consolidated liability for Taxes of the Sunburst Group for Fiscal Year 1998 (the "97 Calendar Sunburst Liability") is less than the sum of the Taxes allocated for Second Short 97 Calendar Year 1997 to Choice and its subsidiaries pursuant to section 2(b)(i) hereof (the "Choice Separate Allocations"), the amounts allocated pursuant to section 2(b)(i) to Choice and its subsidiaries will be reduced by an amount equal to the excess of the Choice Separate Allocations over the 97 Calendar Sunburst Liability. (iii) With respect to the state and local Taxes which are determined on a combined or unitary basis, similar principles as those described in section 2(b)(i) and (ii) shall govern the allocation of such Tax liabilities among the parties hereto.