definiens: means : ( i ) a transfer of any or all of the CVRs ( upon the death of the Holder ) by will or intestacy ; ( ii ) a transfer by instrument to an inter vivos or testamentary trust in which the CVRs are to be passed to beneficiaries upon the death of the trust ee ; ( iii ) transfers made pursuant to a court order of a court of competent jurisdiction ( such as in connection with divorce, bankruptcy or liquidation ) ; ( iv ) if the Ho lder is a partnership or limited liability company, a distrib ution by the transferring partnership or limited li ability company to its partners or members, as applicable ; ( v ) a tr ansfer made by operation of law ( including a consol idation or merger ) or in connection with the dissolution, liqu idation or termination of any corporation, limited liability company, partnership or other entity ; ( vi ) a transf er from a participant ’s account in a tax - qualified employee benefit plan to the participant or to such participant ’s ac count in a different tax - qualified employee benefit plan or to a tax - qualified individual retirement account for the benefit of such participant ; or ( vii ) a transfer f rom a participant in a tax - qualified employee benefit plan, who recei ved the CVRs from such participant ’s account in suc h tax - qualified employee benefit plan, to such participan t ’s account in a different tax - qualified employee b enefit plan or to a tax - qualified individual retirement account fo r the benefit of such participant