Comcast 2010 Annual Report Download - page 267

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future Regulatory Allocations under Section 8.01(c)(iii) that, although not yet made, are likely to offset other Regulatory Allocations
previously made under Section 8.01(c)(v) and Section 8.01(c)(vi).
(ix) In the event that any fees, interest, or other amounts paid to any Member or any Affiliate thereof pursuant to this Agreement or
any other agreement providing for the payment of such amount, and deducted by the Company in reliance on Section 707(a) and/or 707(c)
of the Code, are disallowed as deductions to the Company on its federal income tax return and are treated as Company distributions, then:
(A) the Profit or Loss, as the case may be, for the Tax Year in which such fees, interest, or other amounts were paid will be
increased or decreased, as the case may be, by the amount of such fees, interest, or other amounts that are treated as Company
distributions;
(B) there will be allocated to the Member to which (or to whose Affiliate) such fees, interest, or other amounts were paid, prior
to the allocations pursuant to Section 8.01(b), an amount of gross income for the Tax Year equal to the amount of such fees, interest,
or other amounts that are treated as Company distributions; and
(C) the amount of such fees, interest, or other amounts paid to any Member or any Affiliate thereof shall be treated as having
been distributed to the Member to which (or to whose Affiliate) such fees, interest or other amounts were paid.
(x) To the extent that compensation provided by any Member (whether directly or through an Affiliate) to any person (the “
Compensation Recipient ”) is properly treated as compensation with respect to services provided by the Compensation Recipient to the
Company or its Subsidiaries, and such Member is not reimbursed by the Company for such compensation:
(A) such Member shall be deemed to have provided such compensation on behalf of the Company;
(B) such compensation shall be deemed to have been contributed by such Member to the Company;
(C) the Company shall be deemed to have provided the compensation to the Compensation Recipient;
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