definiens: as defined in section 1297(a ) of the Code ( a ) for such taxableyear and, if Issuer determines that Issuer or any of Issuer ’s Subsidiaries was a PFIC for such taxable year, ( a ) Issuer shall, nolater than thirty ( 30 ) days from the date of the close of Issuer ’s taxable year, notify Investor of such determination and ( b ) Issuershall provide Investor with adequate information in Issuer ’s possession ( at Investor ’s expense ) in order for Parent Investor, inconsultation with Investor and Issuer, to complete its U.S. Internal Revenue Service Form 8621 with respect to Issuer or suchSubsidiary ; provided that if Parent Investor intends to elect to treat Issuer and/or any Subsidiary as a as defined in section 1295 of the Code, Investor shall notify Issuer of such intent, and Issuer shall provide Investor ( atInvestor ’s expense ) with PFIC Annual Information Statements