Limitation on Changes in Fiscal Periods. Permit the fiscal year of the Borrower or any of its Subsidiaries to end on a day other than December 31 or change the Borrower’s method of determining fiscal quarters.

Section # Changes in Fiscal Periods 109116

SECTION # Limitation on Changes in Fiscal Periods 107104

No Borrower will, and no Borrower will permit any of the other Loan Parties to change its fiscal year from the twelve-month period beginning January 1 and ending December 31 or make any material change # in accounting treatment and reporting practices except as required by GAAP or # in tax reporting treatment except as required by law, or with the consent of ​.

SECTION # GUARANTEE‌172

Fiscal Period. This Plan shall be operated on the basis of a January 1 to December 31 fiscal year for the purpose of keeping the Plan’s books and records and distributing or filing any reports or returns required by law.

Fiscal Year. The fiscal year of each Borrower ends as of December 31 of each year.

Fiscal Year. The fiscal year of the ​ is the calendar year unless the following blank states otherwise: year ending September 30th.

Fiscal Year. The Company has a fiscal (or financial) year which is the twelve months ending on December 31 of each calendar year.

The Plan will be implemented by specified Offering Periods, with new Offering Periods commencing at such times as determined by the Administrator. The Administrator will have the power to change the duration of Offering Periods (including the commencement dates thereof) without stockholder approval.