definiens: under Code Section 7704(b ) within the meaning of Treasury Regulation Section 1.7704 - 1(h)(1)(ii ), including thelook - through rule in Treasury Regulation Section 1.7704 - 1(h)(3 ) ; ( iii ) if such Transfer or issuance would affect the Company 's existence or qualification as alimited liability company under the Act ; ( iv ) if such Transfer or issuance would cause the Company to lose its status as a partnership forfederal income tax purposes ; ( v ) if such Transfer or issuance would cause a termination of the Company for federal income taxpurposes ; ( vi ) if such Transfer or issuance would cause the Company or any of the Company Subsidiaries, if any, to be required to register as an investment company under the Investment Company Act of 1940, as amended ; or ( vii ) if such Transfer or issuance would cause the assets of the Company or any of the CompanySubsidiaries to be deemed as defined under the Employee Retirement Income Security Act of 1974 or itsaccompanying regulations or result in any thereunder involving the Company or any CompanySubsidiary, if any