Yes its the crucial cut off point to show the original capital structure has remained intact. From an accounting perspective a reconciliation has to be done relating to the given fiscal year to show in fact this is the case with any adjustments like those who did not sign timely releases which will need to be reallocated to thise who did flowing through their consolidated numbers if they going file and tap into the IRS NOL. If they dont the claim will be rejected by the IRS due to non compliance with the NOL provisions and they will be exposed to a tax liability and possible penalties as well. Its would be interesting to see how they have filed there previous corporate tax returns although they can always file for amendments.
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