ets can be amortized over 1 S years and because these assets tend to represent a 2013 Thomson Mum. .ill tighrs 'crawl Practical law 1 be journal I Transactions & limo ss I June 201 S 7 EFTA_R1_01967199 EFTA02676203 SPOT LIGHT ON In addition to providing a path to a step-up in asset basis, the Up-C struct