Sale of a Subsidiary

Sale of a Subsidiary. With respect to the Subsidiary for which the Participant is performing services at the time of the applicable event, the occurrence of any of the following events: (a) A change in the ownership of such Subsidiary, as determined in accordance with Treasury Regulation § 1.409A-3(i)(5)(v) or (b) A change in the ownership of a substantial portion of such Subsidiary's assets, as determined in accordance with Treasury Regulation § 1.409A-3(i)(5)(vii). If the Subsidiary is not a corporation, the above... referenced Treasury Regulations may be applied by analogy in accordance with guidance issued under Section 409A View More