After the applicable Closing Date, Seller, on the one hand, and Purchaser, on the other hand, shall (and shall cause their respective affiliates to): (a) assist the other party in preparing and filing any Return or report that such other party is responsible for preparing and filing in accordance with this Section 13 ; (b) cooperate fully in preparing for any audit of, or dispute with taxing authorities regarding, any Return of any Subsidiary Company relating to taxable periods for which the other party may have a liability under this Section 13 ; (c) make available to the other and to any taxing authority as reasonably requested all information, records, and documents relating to Taxes of the applicable Subsidiary Company; (d) provide timely notice to the other in writing of any pending or threatened Tax audit or assessment of any Subsidiary Company for taxable periods for which the other party may have a liability under this Section 13 ; and (e) furnish the other with copies of all correspondence received from any taxing authority in connection with any Tax audit or information request with respect to any such taxable period described in this Section 13.4 .