Sorry, but Sarb-Ox makes no concession for intent. The law was written that way on purpose.
TALK stated in multiple SEC filings that the acquisition of UMS was complete and it was a wholly owned subsidiary. And there have been NO filings since which change that in any way.
They certified that statement as true. If it was not true, it is a felony. Especially since there has not been any statement or filing in the last 11 months with the SEC, their legal regulator, to the contrary.
Of course, if TALK gets revoked for filing delinquencies, which is becoming more likely by the day, this major problem will just fade away. No doubt TALK's (former) management will breathe a sigh of relief when the SEC suspension notice comes down.