Tax Refund

Tax Refund. Shall mean all monies and claims from monies due and/or to become due to Parent from the United States of America or any department or agency thereof arising out of any application in the name of Parent for an income tax refund for any tax year, filed or to be filed at any time or from time to time by Parent with the Internal Revenue Service, including, but not limited to, the application in the name of Parent for an income tax refund for tax year 2002.

Tax Refund. The term "Tax Refund" means that certain corporate tax refund of Borrower for the 1998 and 1999 tax years in the estimated amount of $5,000,000.00.