Epstein Files Search

EFTA01134802Set 9

2013-05-0137p14,486w

income or loss, pursuant to any provision of this Agreement. (b) Minimum Gain Chargeback. Notwithstanding any other provision of Section 4 of the Agreement, if there is a net decrease ... Company Minimum Gain during such year (hereinafter referred to as the "Minimum Gain Chargeback Requirement"). A Member's share of the net decrease in Company Minimum Gain is the amount ... immediately preceding taxable year. A Member is not subject to the Minimum Gain Chargeback Requirement to the extent: (I) the Member's share of the net decrease in Company Minimum

https://www.justice.gov/epstein/files/DataSet%209/EFTA01134802.pdf

EFTA01076944Set 9

52p24,080w

This Section 4.3(a) is intended to be a minimum gain chargeback provision that complies with the requirements of Treasury Regulation Section 1.704- 2(f), and shall be interpreted ... This Section 4.3(b) is intended to be a minimum gain chargeback provision that complies with the requirements of Treasury Regulation Section 1.704-2(t), and shall be interpreted ... gain, or in partner nonrecourse debt minimum gain, and application of the minimum gain chargeback requirements set forth in Section 4.3(a) or Section 4.3(b) would cause

https://www.justice.gov/epstein/files/DataSet%209/EFTA01076944.pdf

EFTA01377647Set 10

1p920w

which may result in our having to seek an increased level of reimbursement for chargebacks from our sellers that do not deploy EMV compliant card readers. Our financial results would ... affected to the extent these sellers do not fully reimburse us for the related chargebacks. We do not collect and maintain reserves from our sellers to cover these potential losses ... customer relations purposes we sometimes decline to seek reimbursement for certain chargebacks. The risk of chargebacks is typically greater with those of our sellers that promise future delivery of goods

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01377647.pdf

EFTA01084507Set 9

2006-12-0649p19,072w

accordance with Section 10.03(b) of this Agreement. 1.02. Special Allocations. (a) Minimum Gain Chargeback. Except as otherwise provided in Section 1.704-2(f) of the Regulations, notwithstanding any other ... Regulations. This Section 1.02(a) is intended to comply with the minimum gain chargeback requirement in Section 1.704-2(0 of the Regulations and shall be interpreted consistently therewith ... Partner Minimum Gain Chargeback. Except as otherwise provided in Section 1.704-2(i)(4) of the Regulations, notwithstanding any other provision of this Schedule, if there is a net decrease

https://www.justice.gov/epstein/files/DataSet%209/EFTA01084507.pdf

EFTA01377681Set 10

2012-01-011p632w

revenue. Transaction and Advance Losses We are exposed to transaction losses due to chargebacks as a result of fraud or uncollectibility. Examples of transaction losses include chargebacks for unauthorized credit ... goods or services. The total of expected losses less the total amount of chargebacks reported constitutes our reserve for estimated losses incurred but not reported. We base our reserve estimates ... prior chargeback history and current period data points indicative of transaction loss. We reflect additions to the reserve in current operating results, while we make charges to the reserve when

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01377681.pdf

EFTA01377646Set 10

2015-03-311p874w

affected. We are currently, and will continue to be, exposed to risks associated with chargebacks and refunds in connection with payment card fraud or relating to the goods or services ... credited or otherwise refunded to the cardholder. If we are unable to collect chargeback or refunds from the seller's account, or if the seller refuses to or is unable ... reimburse us for a chargeback or refunds due to closure, bankruptcy, or other reasons, we may bear the loss for the amounts paid to the cardholder. Beginning October 2015, businesses

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01377646.pdf

EFTA00614617Set 9

2015-03-0942p11,172w

Gain and Partner Nonrecourse Debt Minimum Gain. (b) Special Allocation Provisions. (i) Minimum Gain Chargeback. Notwithstanding any other provision in this Section 5.08, if there is a net decrease ... This Section 5.08(bXi) is intended to comply with the minimum gain chargeback requirements in such Treasury Regulations Sections and shall be interpreted consistently therewith, including that no chargeback shall

https://www.justice.gov/epstein/files/DataSet%209/EFTA00614617.pdf

EFTA00306090Set 9

2010-07-0118p9,896w

purposes of Section 6231(aX7) of the Code. (e) Special Allocations. (1) Minimum Gain Chargeback. Notwithstanding any provisions to the contrary contained in this Agreement, if there ... allocated items of Company income and gain in accordance with the "minimum gain chargeback" requirement set forth in Treas. Reg. § 1.704-2(f). (2) Member Minimum Gain Chanzebach. Notwithstanding ... must be allocated items of Company income and gain in accordance with "minimum gain chargeback" requirement set forth in Treas. Reg. § 1.704-2(iX4). (3) Oualified Income Offset. Except

https://www.justice.gov/epstein/files/DataSet%209/EFTA00306090.pdf

EFTA00803515Set 9

2015-03-0942p18,911w

Gain and Partner Nonrecourse Debt Minimum Gain. (b) Special Allocation Provisions. (i) Minimum Gain Chargeback. Notwithstanding any other provision in this Section 5.08, if there is a net decrease ... This Section 5.08(bXi) is intended to comply with the minimum gain chargeback requirements in such Treasury Regulations Sections and shall be interpreted consistently therewith, including that no chargeback shall

https://www.justice.gov/epstein/files/DataSet%209/EFTA00803515.pdf

EFTA00614659Set 9

2015-03-0942p11,174w

Gain and Partner Nonrecourse Debt Minimum Gain. (b) Special Allocation Provisions. (i) Minimum Gain Chargeback. Notwithstanding any other provision in this Section 5.08, if there is a net decrease ... This Section 5.08(bXi) is intended to comply with the minimum gain chargeback requirements in such Treasury Regulations Sections and shall be interpreted consistently therewith, including that no chargeback shall

https://www.justice.gov/epstein/files/DataSet%209/EFTA00614659.pdf

EFTA01355359Set 10

1p558w

apply notwithstanding anything to the contrary in 8.2 and 8.3. 1.1 Minimum Gain Chargeback. Items of income or gain (computed with the adjustments contained in the definition of "Net Gain ... Partners in the manner and to the minimum extent required by the "minimum gain chargeback" provisions of Treasury Regulation Section 1.704-2(f) and Treasury Regulation Section

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01355359.pdf

EFTA01391350Set 10

1p556w

apply notwithstanding anything to the contrary in 8.2 and 8.3. 1.1 Minimum Gain Chargeback. Items of income or gain (computed with the adjustments contained in the definition of "Net Gain ... Partners in the manner and to the minimum extent required by the "minimum gain chargeback" provisions of Treasury Regulation Section 1.704-2(f) and Treasury Regulation Section

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01391350.pdf

EFTA01389674Set 10

1p555w

apply notwithstanding anything to the contrary in 8.2 and 8.3. 1.1 Minimum Gain Chargeback. Items of income or gain (computed with the adjustments contained in the definition of "Net Gain ... Partners in the manner and to the minimum extent required by the "minimum gain chargeback" provisions of Treasury Regulation Section 1.704-2(f) and Treasury Regulation Section

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01389674.pdf

EFTA01382610Set 10

1p636w

future. Failure to effectively manage risk and prevent fraud would increase our chargeback liability or other liability. Increases in chargebacks or other liability could have a material adverse effmt

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01382610.pdf

EFTA01354157Set 10

1p556w

apply notwithstanding anything to the contrary in 8.2 and 8.3. 1.1 Minimum Gain Chargeback. Items of income or gain (computed with the adjustments contained in the definition of "Net Gain ... Partners in the manner and to the minimum extent required by the "minimum gain chargeback" provisions of Treasury Regulation Section 1.704-2(f) and Treasury Regulation Section

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01354157.pdf

EFTA02435864Set 11

2009-05-0134p13,410w

Percentages. (b) This Agreement shall be deemed to include "qualified income offset," "minimum gain chargeback" and "partner nonrecourse debt minimum gain chargeback" provisions within the meaning of Treasury Regulations under

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02435864.pdf

EFTA01354588Set 10

1p557w

apply notwithstanding anything to the contrary in 8.2 and 8.3. 1.1 Minimum Gain Chargeback. Items of income or gain (computed with the adjustments contained in the definition of "Net Gain ... Partners in the manner and to the minimum extent required by the "minimum gain chargeback" provisions of Treasury Regulation Section 1.704-2(f) and Treasury Regulation Section

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01354588.pdf

EFTA01093509Set 9

40p19,567w

This Section 5.3(a) is intended to comply with the minimum gain chargeback requirements in such Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall

https://www.justice.gov/epstein/files/DataSet%209/EFTA01093509.pdf

EFTA01093471Set 9

38p18,496w

This Section 5.3(a) is intended to comply with the minimum gain chargeback requirements in such Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall

https://www.justice.gov/epstein/files/DataSet%209/EFTA01093471.pdf

EFTA01394894Set 10

2018-09-2636p17,724w

This Section 5.2.1 is intended to comply with the minimum gain chargeback requirement in such Treasury Regulations Section and shall be interpreted consistently therewith, including that no chargeback shall

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01394894.pdf