Consolidated Returns. SpinCo and TRSCo will be part of the U.S. federal income tax consolidated group of which Lennar is the common parent until the end of the Distribution Date, and all parties will file their U.S. federal income tax returns consistent with that treatment.
Appears in 4 contracts
Sources: Pre Spin Assignment, Assumption and Contribution Agreement (Millrose Properties, Inc.), Pre Spin Assignment, Assumption and Contribution Agreement (Millrose Properties, Inc.), Pre Spin Assignment, Assumption and Contribution Agreement (Millrose Properties, Inc.)