Imputed Income. The Company shall impute the economic benefit to the Executive on an annual basis by adding the economic benefit to the Executive’s Form W-2, or, if applicable, Form 1099.

Imputed Income. The Bank shall impute the economic benefit to the Participant on an annual basis, by adding the economic benefit to the Participant’s W-2, or if applicable, Form 1099.

Imputed Interest. The parties acknowledge that the principles of [Sections 1272, 1274, or 483]3]3] of the Code, as applicable, and the principles of any similar provision of U.S. state and local law, will, as applicable, apply to cause a portion of any Net Tax Benefit payable by the Corporation to a Member under this Agreement to be treated as imputed interest (“Imputed Interest”). For the avoidance of doubt, the deduction for the amount of Imputed Interest as determined with respect to any Net Tax Benefit payable by the Corporation to a Member shall be excluded in determining the Hypothetical Tax Liability of the Corporation for purposes of calculating Realized Tax Benefits and Realized Tax Detriments pursuant to this Agreement.

Imputed Disability Pay. The compensation an employee would have received for the limitation year shall be included if the following conditions are satisfied: # the employee is totally and permanently disabled within the meaning of [section 22(e)(3)] of the Code, and # either # the employee is not a highly compensated employee immediately before becoming disabled or # the terms of the plan provide for the continuation of contributions on behalf of all participants who are permanently and totally disabled for a fixed or determinable period, and # the plan provides that such amounts are taken into account for the purpose of making contributions, and # all contributions made with respect to such imputed compensation are nonforfeitable when made.

Income. Income, losses, and appreciation or depreciation in the value of Sub‑Trust assets resulting from investment of the assets;

Code [Section 79] imputed income; long term disability and workers’ compensation benefit payments;

Akebia shall pay to Cyclerion an amount equal to ​.

Income Taxes. The Participant is solely responsible and liable for the satisfaction of all taxes and penalties that may arise in connection with this Award and the Company shall not have any obligation to indemnify or otherwise hold any Participant harmless from any or all of such taxes. The Participant hereby represents that he or she is not subject to United States income taxation.

The Company shall not deliver shares in respect of any Stock Units unless and until you have made satisfactory arrangements to pay or otherwise satisfy all applicable tax withholding obligations. Unless you pay the tax withholding obligations to the Company by cash or check in connection with the delivery of the Common Stock and any related Dividend Equivalent Payments, withholding may be effected, at the Company’s option, by withholding Common Stock issuable in connection with the vesting of the Stock Units (provided that shares of Common Stock may be withheld only to the extent that such tax withholding will not result in adverse accounting treatment for the Company) or withholding any related Dividend Equivalent Payments. You acknowledge that the Company shall have the right to deduct any taxes required to be withheld by law in connection with the Stock Units from any amounts payable by it to you (including, without limitation, future cash wages).

Income Seizure. In the event all or any part of the income derived from the Property has been foreclosed upon by or for the benefit of the Lender, Pledgor shall # be subrogated to all rights and liens that the Lender may have or may have had against the Company, TEMI, and each other guarantor of the 2017 Term Loan and all collateral or other security, and all rights of subrogation in or under any of the 2017 Term Loan documents or to participate in any way therein, and in all right, title or interest in or to any security for the 2017 Term Loan, # be entitled to receive from the Company interest at the rate specified in the 2017 Term Loan documentation (i.e., the regular or default rate in effect at the time) with respect to any proceeds from any Property foreclosed upon, # be entitled to continue to receive the Pledge Fee, and # be entitled to recourse, reimbursement, exoneration, contribution, indemnification, and all other similar rights available under applicable law against the Company, TEMI, and each other guarantor of or for all or any part of the 2017 Term Loan; provided, that until the 2017 Term Loan has been paid in full, such rights are expressly made subordinate in form and substance and upon terms acceptable to Lender in its sole and absolute discretion if and to the extent required by the 2017 Term Loan documentation. Upon request by Pledgor from time to time, the Company agrees to enter, or to cause its subsidiaries to enter, into additional definitive documentation in support of the foregoing to ensure that Pledgor obtains all legal and economic benefits contemplated by this Agreement, including, without limitation, loan documentation on terms substantially similar to the 2017 Term Loan documents.