definiens: within the meaning of as defined in section 957 of the Code ( a ) for suchtaxable year with respect to Parent Investor and, if Investor determines that Issuer or any of Issuer ’s Subsidiaries was a CFCfor such taxable year with respect to Parent Investor, ( a ) Issuer shall, no later than thirty ( 30 ) days from the close of Issuer’staxable year, notify Issuer of such determination and ( b ) Issuer shall provide Investor with adequate information in Issuer’spossession ( at Investor ’s expense ) in order for Investor, in consultation with Issuer, to reasonably determine any amountsrequired to be included pursuant to sections 951(a ) and 951A of the Code in the gross income of Parent Investor as defined insection 951(b ) of the Code and to comply with Parent Investor ’s filing obligations under the Code, including, but not limited to, completing the U.S. Internal Revenue Service Form 5471 with respect to Issuer or any such Subsidiaries, all of such informationto be issued in an annual statement