B) a calculation of the amount of profit incorporated on the transferred shares or securities subject to the benefit recognition agreement, taking into account the basis and fair value on the date of the first transfer; (B) Result. The UST benefit recognition contract for the first transfer ends with no additional effect if the terms of paragraph (o) (5) of this section are met. (10) Demonsolidation. The de-tuning of the U.S. ceding company is not a trigger if the U.S. ceding company enters into a new benefit recognition agreement. (C) the amount of a profit recognized by the U.S. assignor at the time of the first sale; and (vii) the initial transfer is a transfer of shares or securities (shares or securities sold) to a foreign capital company, pursuant to a stock exchange that would otherwise be subject to paragraph 367 (a) (1), but for which a U.S. person has entered into an agreement to recognize recognition of the recognition of the acquisition pursuant to Article 1.367, point a) to 3 (b) to e). 2. In accordance with paragraph 1, paragraph 1, of paragraph 1 of this section, the withdrawal of the FA stock that TFC received in return for the stock of TFD does not constitute an injunction if the UST enters into a new benefit recognition contract for the initial transfer, which contains appropriate provisions to account for that withdrawal. Therefore, under the new Profit Recognition Agreement, UST must agree to consider a full or partial sale of The Fa stock as a triggering event.

Under section (d) (2) (ii) of this section, the UST has the right to enter into a new single profit recognition agreement in year 3, but the Profit Recognition Agreement must contain a full description of the Section 304(a) (1) transaction, including the exchange and withdrawal of the FA share under Section 351. (i) the amount of profit that depends on the recognition agreement at the time of recognition of benefits; (2) Profits recorded in certain non-recognition transactions. If the U.S. assignor sees the benefit resulting from a full or partial transfer of the transferred foreign capital company received in the initial transfer described in paragraph (k) of this section, and if the basic condition of paragraph (o) (1)i) or (ii) of this section is satisfied with the consideration of this provision, the amount of profit submitted to the new benefit recognition agreement is , which was presented in accordance with paragraph (k) of this section, satisfied with the consideration of this provision, the amount of earnings submitted to the new benefit recognition agreement submitted under paragraph (k) of this section is, accordingly, the amount of earnings submitted to the new benefit recognition agreement filed in accordance with paragraph (k) of this section , as a result of the size of the profit, which is subject to the new benefit recognition agreement submitted under paragraph (k) of this section, is equal to the amount of profit subject to the existing benefit recognition agreement, which is reduced from the profit recognized by the U.S. assignor on the order. If the U.S. assignor acknowledges the benefit resulting from a full or partial divestiture of the portfolio of the divested foreign capital company received in the first transfer described in paragraph (k) of this section, and the condition set out in paragraph (o) (1) (i) or (ii) of this section is satisfied with compliance with the injunction, but no new benefit recognition agreement is presented with respect to such an injunction. so that a triggering event does not apply to the injunction, the amount of profit that must be accounted for by the U.S. assignor under the existing benefit recognition agreement is reduced by the amount of profit recognized on the provision. (B) Result. To determine whether UST`s profit recognition agreement for the first transfer is terminated in accordance with paragraph o) (5) of this section or whether it is triggered in accordance with paragraphs j) (1) and (4) of this section, only the ten TFD securities transferred by UST are taken into account at the time of the initial transfer.