Tax Free Exchange NHT has not taken any action, nor does NHT know of any fact, that is reasonably likely to prevent the Exchange from qualifying as a "reorganization" within the meaning of Section 351 or 368 of the Code. Shift Trades 6.16.01 Employees may arrange for another employee to work their shift subject to the Manager's approval, consistent with the following: Such terms may relate to, but are not limited to, the following: Optional Exchange (a) The terms and conditions, if any, upon which Certificates of any Series (or Class within such Series) may be exchanged for a pro rata portion of the Underlying Securities of the related Trust will be specified in the related Series Supplement provided, however, that any right of exchange shall be exercisable only to the extent that the Depositor provides upon the Trustee's request an opinion of Counsel that (i) such exchange would not be inconsistent with the Depositor's and the Trustee's continued satisfaction of the applicable requirements for exemption under Rule 3a-7 (or other applicable rule or exemption) under the Investment Company Act of 1940, as amended, and all applicable rules, regulations and interpretations thereunder and (ii) such exchange would not affect the characterization of the Trust as a "grantor trust" for federal income tax purposes. Information Exchange As soon as reasonably practicable after the Effective Date, the Developer and Connecting Transmission Owner shall exchange information, and provide NYISO the same information, regarding the design and compatibility of their respective Attachment Facilities and compatibility of the Attachment Facilities with the New York State Transmission System, and shall work diligently and in good faith to make any necessary design changes. Shift Exchanges In no event shall any overtime be payable as a result of employees voluntarily exchanging shifts. Shift Exchange Department of Corrections – Work Release Facilities (WR) and Military Department – Youth Academy Overtime-eligible employees employed at WR or the Youth Academy who have the same job classification will be allowed to exchange full shifts for positions in which they are qualified in accordance with the following:
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