Among the recoverable acceleration events is a liquidation of the taxpayer who conducted the vote in increments; the sale, exchange or other assignment, for the most part of all of the insured`s assets (except in the case of an individual, an acceleration event caused by death); a person subject to corporation tax who becomes a member of a consolidated group; a consolidated group that ceases to exist or ceases to submit consolidated returns23. For an acquirer to be eligible, the purchaser must be a single person from the United States who is not a passthrough entity such as a partnership or company S and meet other requirements specific to the nature of the acceleration event intended to heal the transmission agreement. For example, in the case of an acceleration event in which an independent capital company becomes a member of a consolidated group, the purchaser must be the agent of the consolidated group to which the taxpayer adheres; In the case of a liquidation or transfer of the bulk of all the assets of a person subject to corporation tax, the purchaser must, for the most part, have acquired all the assets.24 There is no indication of what constitutes essentially the entire estate of a subject for this purpose, so that the subjects must, by analogy with other authorities, make this finding.25 Where a contract of transfer is in effect , the purchaser is responsible for future staggered payments of the transitional tax adopted. 34 The ceding officer is jointly responsible for the unpaid transitional tax rates that have been accepted, 35 This authorization can also be transmitted by the addition of a Form 870T executed by a legitimate code art. 965 (h) corresponding to the restrictions on the assessment and recovery of , of the transfer contract of code S. 965 (h)3 submitted to the IRS the immediate imposition of the part of the legitimate code S. 965 (h) of the ceding to paragraph 965 (h) of the remaining net unpaid tax debt. (Questions and answers 19) Given that many events may result in the involuntary termination of the selection of a subject in order to defer payment of their liability under Section 965, taxpayers who have made such a choice should work closely with their advisors to determine whether their activity has led to an acceleration or triggering of the event. Although the acceleration or triggering event is an event for which relief is available, the final regulation sets out many additional requirements regarding the form and content of the transportation contract, which subjects should carefully review to ensure that they maintain, if possible, their deferral of the transitional tax. In the questions and answers, it is stated that the transmission agreements in accordance with Section 965 (h) (3) and Code Sec.