Each return (including any information return), report, statement, declaration, estimate, schedule, notice, form, claim for refund, election, certificate or other document or information filed with or submitted to, or required to be filed with or submitted to, any Governmental Entity responsible for the imposition of Taxes (a “ Tax Authority ”) in connection with the determination, assessment, collection or payment of any Tax or in connection with the administration, implementation or enforcement of or compliance with any Legal Requirement relating to any Tax, including any amendment thereof or attachment thereto (each, a “ Tax Return ”) required to be filed by or on behalf of the Company or any of its Subsidiaries with any Tax Authority: (i) has been filed; and (ii) in all material respects has been, accurately and completely prepared in compliance with all applicable Legal Requirements. All Taxes required to be paid by the Company and each of its Subsidiaries that are due and owing (whether or not shown or required to be shown on any Tax Return) have been paid. The Company has delivered or Made Available to Parent accurate and complete copies of all income and other material Tax Returns filed since January 1, 2015 requested by Parent.