Company: UZF
Filing Date: 2025-01-23
Form Type: DEFM14C
Source: 0000821130-25-000012
Chunk: 86

Company: ARRAY DIGITAL INFRASTRUCTURE, INC.
Filing Date: 2025-01-23
Form: DEFM14C
Chunk 86
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 income Tax Return in a manner that is inconsistent with the allocation of the Total Purchase Price amongst the Licenses as determined by the Tax Allocation. In the event that any taxing authority disputes the allocation of the Total Purchase Price amongst the Licenses as determined by the Tax Allocation, the Party receiving notice of such dispute shall promptly notify the other Parties hereto of such dispute, and Purchaser and Sellers shall cooperate in good faith in responding to such dispute in order to preserve and sustain the allocation of the Total Purchase Price as determined by the Tax Allocation.

(b) All applicable sales, transfer, documentary, stamp, recording and similar Taxes incurred in connection with the purchase and sale of the Licenses (“Transfer Taxes”) shall be paid 50% by the applicable Seller and 50% by Purchaser.

(c) For purposes of Sections 2.2, 5.10, 8.2(d) and 8.2(e), with respect to a taxable period that begins on or prior to, and ends after, the Closing Date (or, with respect to any Delayed License, the applicable Delayed License Closing Date) (the “Straddle Period”), the Parties shall, to the extent applicable, apportion the following amounts of Taxes to the pre-Closing portion of the Straddle Period: (A) in the case of Taxes that are imposed on a periodic basis, the amount of such Taxes for the entire period (or, in the case of such Taxes determined on an arrears basis (such as real property taxes), the amount of such Taxes for the immediately preceding period) multiplied by a fraction the numerator of which is the number of calendar days in the Straddle Period ending on (and including) the Closing Date (as of the end of the Closing Date) (or, with respect to any Delayed License, the applicable Delayed License Closing Date (as of the end of the applicable Delayed License Closing Date)) and the denominator of which is the number of calendar days in the entire relevant Straddle Period; and (B) in the case of Taxes not described in (A), the amount that would be payable if the taxable year or period ended on the Closing Date (as of the end of the Closing Date) (or, with respect to any Delayed License, the applicable Delayed License Closing Date (as of the end of the applicable Delayed License Closing Date)) based on an interim closing of the books. For purposes of clause (B) of the preceding sentence, any exemption, deduction, credit or other