HomeMy WebLinkAboutContracts & Agreements_82-2012_CCv0002.pdf 1348-C 030 �?LLL9
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Grove
Acres Varie
CITY PALMETTO?P'VAc���"80�Lj�jjllvvg'EEN NEVADA 17 NAVELS
AND CALIFORNIA
Grower herebl,, applies for memberships in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw 52.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws SS 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw 510.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Growers compliance with such practices, laws and regulations.
CITY OF REDLANDS 95-6000766
Prower's E)psiness Name(please print or type) Grower's Soc.Sec.#or Ident,#
By: 3/20/2012 Address: P 0 BOX 3005
Signatu of Grower or Authorized Date
Repre
REDLANDS , CA 92373
Attest:
Zip
S,TTj -,rwiLr', Vity Clerk
Pete Aguilar, Mayor Telephone: ----90Q-. 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
�4v
;7y)e
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
Lc4al Association
By:
_:1A11V 0XVId- BY:
Date bate
NONTRANSFERABLE JOINT MEMBERSHIP CERTIFICATE
514 ROS-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
S'ovlii 13-48-C
unk
ji gs��t-
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the
subjects of this Agreement:
I
Detailed Location of Grove Acres Variety
CITY OLIVE — W. OLIVE BETWEEN CENTER & SAN MATEO 3 . 78 NAVELS
Grower hereby applies for memberships in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw 52.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws 55 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw 510.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to criall-Ile Sun'Klist
to confirm Grower's compliance with such practices, laws and regulations.
CITY OF REDLANDS 95-6000766
(jrower4 Busiess Name(please print or type) Grower's Soc.Sec.*or Ident.#
By: ?tkl 3/20/2012 Address: P 0 BOX 3005
Signature Qf Grower or Authorized Date
Repr t ive
REDLANDS ? CA 92373
Attest:
Sam Irwin, tity Clerk Zip
Pete Aguilar, Mayor Telephone: 909 798-7533
Aguilar,
Printed Name of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
Loc I Association
By:
By:
Date j Date/
NONTRANSFERABLE JOINT MEM RSHIP CERTW ICATE
594 R08-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
S"-\ku 13-48-C C) C)
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Xaricty
CITY PROSPECT PARK - HIGHLAND AVE & CAJON 23 NAVELS
Grower hereby applies for memberships in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw S2.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws §5 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw 510.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonab!v necessary to cnab'c Sunk*
I ist
to confirm Grower's compliance with such practices, laws and regulations.
—CITY OF REDLANDS 95-6000766
Growpr's Business Name(please print or type) Grower's Soc.Sec.#or Ident. #
By: 3-20-2012 Address: P 0 FOX 3005
SignatLYe of Grower or Authorized Date
es tative
ATTEST: I REDLANDS , CA 92373
Sart Irwl-nd City Clerk Zip
- Pete Aguilar, Mayor Telephone: 909 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE SunIdst Growers, Inc.
gil 1 1 Association;
By: 6firi
Date Date
NONTRANSFERABLE JOINT MEM ERSHIP CER"I TE
514 ROB-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
A
13-48-C
�)n I k, �Li
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Variety
CITY JACINTO MEMORIAL – RESERVOIR RD 4 . 25 NAVELS
AND INTERSTATE 10
Grower hereby -applies for memberships in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw §23, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws SS 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw §10.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm; Grower's compliance with such practices, lath's and regulations.
CITY OF REDLANDS 95-6000766
Ge Business Name(please print or type) Grower's Soc.Sec.#or Ident.
By: �Z I�1, 3/20/2012 Address:
1 Signature of Grower or Authorized Date
Attest: REDLANDS , CA 92373
"'ti ' Zip
Sam Irwin, Vy Clerk
Pete Aguilar, Mayor Telephone: —_909 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
Local Associat
By: d-- By:
'
Date � Date
' HIP CERTIFItC
NONTRANSFERABLE JOINT MEMBER
514 RO8-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
tS3 u 13-48-C
n 1k,
istt-. Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Variety
CITY LUGONIA-CORNER OF LUGONIA/JIJDSON 18 NAVELS
Grower hereby -applies for memberships in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw 52.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws §5 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw 510.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Grower's compliance with such practices. laws and regulations,
CITY OF REDLANDS 95-6000766
G erp Bus' ess Name(please print or type) Grower's Soc.Sec.#or Ident.#
By: 3/20/2012 Address: P 0 BOX 3005
Signature of Grower or Authorized Date
Repre REDLANDS , CA 92373
Attest: Zip
Sam Irwin,"IC ti-v Clerk
Pete Aguilar, Mayor Telephone: 909 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
cal Associatio
By: M By:
zl�n�
Date Date
NONTRANSFERABLE JOINT MEMBEHIP CERTIFICATE
514 R08-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice staring the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
13-48-C
u)n I kv-'
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Variety
CITY RIVERVIEW — RIVERBEND RD 5 NAVELS
Grower hereby applies for membersbips in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GRCIWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw 52.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws SS 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw 510.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Grower's compliance with such rilractices, laws and regulations.
CITY OF REDLANDS 95-6000766
row is Elw'mess Name(please print or type) Grower's Sec.See.#or Ident.#
By: 3/20/2012 Address: P 0 BOX 3005
SignatuW f Gr Authorized Date
Re tative
Attest: 71�ff REDLANDS , CA 92373
Sain Trwt<,,Aity Clerk Zip
Pete Ag,uilar, Mayor Telephone: 909 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
11 CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
Lo,al Association I e1%
'o in '
By: 6 By:
Date 'Date
NONTRANSFERABLE JOINT MEMBER HIP CERTIFICATE
514 ROS-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
'\QSu �k 13-48-C
is -
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Variety
._ E,7AS/t4EBSTER 2 NAVEL
GI-owcr hereby applies for i–.cmbcrsh-1ps ir, CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw §23, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws 55 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw S10.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Grov.-er's compliance with such practiccs, laws and regulations.
CITY OF REDLANDS 95-6000766
stow jr is Business Name(please print or type) Grower's Soo,See.#or Ident,#
By: 3/20/2012 Address: P 0 BOX 3005
Signatuof Grower or Authorized Date
Rep ative
REDLANDS , CA 92373
Artesst
Sam lrwill', ,Pity Clerk Zip
Pete
-- Aguilar, Mayor Telephone: 909 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunldst Growers, Inc.
Local Associat'
01,J
B,1 BY: z1 1
Date Da
NONTRANSFERABLE JOINT MEMBERS P CERTIFICATE-
514 ROS-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1, 1967, reads as follows.
10.11 Tax Treatment Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, 726
ch
` are made in written notices of allocation or per-unit retain certificates (as defined
U.S.C. 13111 and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.G. 1385(a) in the
taxablc year in which such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
aniki1 13-48-C
Member No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Variety
CITY 5t-h Avenue & MARION RD 8 . 19 NAVELS
Grower hereby applies for mcmberships CALIFORNIA CITRUS COOPERATIVE
%1J 11 'to III in
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without limiting the generality of the foregoing, under Sunkist Bylaw S2.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws 55 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw 510.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Grower's compliance with such practices, laws and regulations-
CITY OF REDLANDS 95-6000766
Grower'qBu i as Name{please print or type) Grower's Sec.Sec.#or Ident.#
By: a, k 7 3/20/2012 Address: P 0 BOX 3005
Signature 6'f
Grower, r Authorized Date
Rep tpti e REDLANDS , CA 92373
Attesi:: Zip
Sam Irwin, Gtt_y—Clerk
Pete Aguilar, Mayor Telephone: 909 798-7533
Printed Name of Grower or Authorized Representative (Area Code) Number
t4r
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
Local Associ ion_
By. By:
Date
NONTRANSFERABLE JOINT MEMS SHIP CERTIFICATE
514 R08-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No. 10.11 of Sunkist Growers, Inc., effective November 1 1967, reads as follows:
10.11 Tax Treatment — Every person who hereafter applies for and is accepted to
membership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 13881 and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or Per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
13-48-C C,`
'miler No. (to be inserted by Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
GROWER MEMBERSHIP AGREEMENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("'Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove AcresaLrle
—Ay
next to 1-10 west of nevada street 5.3 valencia
Grower hereby applies for memberships in CALIFORNIA CITRUS COOPERATIVE
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now- in force and as hereafter amended. This Agreement, together with such articles of incorporation and
by laws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without hunting the generality of the foregoing, under Sunkist Bylaw �23, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds under Sunkist Bylaws 9.4(g) and 9,5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw N,,'10.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to It
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into 'Account as provided in 26 U.S.C.
1385(1a). (;rower acknowledges having read and understood notification printed on the reverse of this form,
and havinl- received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distribution,,.
With respect to the Citrus fruit covered by this Agreement, Grower shall at all times comply with good
aorlCUltural practices and all laws and regulations pertaining to Such practices, and Grower hereby grants
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Gro`o,7er's compliance with such practices, laws and regulations.
City of Redlands 1-10 Grove 95-6000766
Gr9wer's F�u,%iness Name(please print or type) Grower's Soc.Sec. #or Ident.#
BV: Address: P.O. Box 3005
Signature of Grower or Authorized
Representative ATTE��ST: /
Redlands California 92373
Zip
1 (909) 797-7507
Pete Aguilar Ma or�San�—�Irwi�CAt�C�lerf,-Icphoiie:
Printed NaMe of Grower or Authorized Representative (Area Code) Number
ACCEPTED :
CALIFORNIA CITRUS COOPERATIVE Sunkist Growers, Inc.
oval Associatio
B y: 'N'
BV:
Date 'Date
NONTRANSFERABLE JOINT IMEIMBERSHIP CERTIFICATE
514 808-08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bylaw No, 10.11 of Sunkist Girowers, Inc., effective November 1, 1967, reads as follows:
10.11 'Kix Treatment — Every person who hereafter applies for and is accepted to
men-ibership in Sunkist and each member of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
hire at their stated dollar amounts in a manner provided In 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or per-Lunt retain certificates are
received by lurn. This bylaw is effective November 1, 1967, For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. 10.11, as amended effective November 1, 1967, is that each
member agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, in income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
sL1,X11 Li;s� 13-48-CI kc)" Member No. (to he inserted bv Sunkist)
CALIFORNIA CITRUS COOPERATIVE
Sunkist Growers, Inc.
AGREEMENT - SUNKISTAND L.0CAT, ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Variety
south of San Bernardino Ave., under power lines 16 Star Rubies
Grower hereby applies for memberships in Cj\LJ10RN1/\ CI HWS COOPERATIW
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall Continue in
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now in force and as hereafter amended. This Agreement, together with such articles of incorporation and
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without hunting the generality of the foregoing, under Sunkist Bylaw §23, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds Linder Sunkist Bylaws §t 9.4(g) and 9.5(d), and the collection of
Capital contributions and inainteriance Of capital aCCOLllltS Linder Sunkist Bylaw X10.4. Sunkist is not a
guarantor of any obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any, failure of
an'v Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
Lis Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
Per-utut retain Certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
13385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any, applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agr,c!alttlral pracnces and all laws and regulations pertaining to
such practices, and Grower hereby grants
Sunkist sti,:,h access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to Confirm Growers compliance with such practices, laws and regulations.
City of Redlands Mountain View Grove 95-6000766
0 'business Name(please print or type) Growers Sec.Sec.#or Ident.#
r
-7/ PO Box 3005
B v,: k 1 Z__ Address:
Signature of Grower or Authorized Date
Representative ATTEST: z Redlands, CA 92373
Zip
_Pete A&u�ilar, Mayor Sam Irwin, Ci-fy (&erkTelcphonc: 909 798-7507
Printed Nare of Grower or Authorized Representative- (Area Code) Number
A C CE P T F 1)
CALIFORNI.,\ CHW S COOPLRATIVISunkist Growers, Inc.
Coal Association
BV:
Date IDate
NONTRANSFERABLE JOINT MEMBERSHIP CERTIFICATE
514 POS-08 GROWEWASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
Bvla«v No. 10.11 of Sunkist Growers, Inc., effective November 4, 1967, reads as follows:
10,11 -Fix Treatnicnt — Every person who hereafter applies for and is accepted to
membership in Sunkist and each mcn-iber of Sunkist on the effective date of this bylaw who
continues as a member after such date shall, by such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 4, 1967, which
are made in ,vritten notices of allocation or Per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by hire from Sunkist will be taken into account by
hire at their stated dollar amounts in a manner provided in 26 U.S.C. 4385(a) in the
taxable year in which Such written notices of allocation or per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967. For tax treatment for prior
years refer to prior bvlaw.
The affect of such Bylaw No. 10.1 1, as amended effective November 1, 1967, is that each
rricinber agrees to include both patronage dividends and per-unit retains issued with respect to
patronage occurring after November 1, 1967, In income at their face amount for federal tax
purposes in the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.
13-48-C
s,
No. iro 'he Imserred lb% StmklsO
CALIFORNIA CITRUS COOPERA:_FIVE
Sunkist Growers, Inc.
GROWFR MEMBERSHIP AGREEWENT - SUNKIST AND LOCAL ASSOCIATION
The undersigned ("Grower") warrants that Grower produces the variety of citrus fruit on the acreage set forth
below, and such production and acreage are the subjects of this Agreement:
Detailed Location of Grove Acres Varietv
-Texas Grove - east of Texas, south of San Bern, Ave. 7.5 Valencia
Grower hereby applies for memberships in CALIFORNIA CITRUS COOPERATIVr,,
("Local Association") and in SUNKIST GROWERS, INC. ("Sunkist"). Such memberships shall continue In
effect until terminated pursuant to the bylaws of Local Association or of Sunkist.
As a material part of the consideration given by Grower for memberships in Sunkist and Local Association,
Grower agrees to be bound by the articles of incorporation and bylaws of Local Association and of Sunkist as
now In force and as hereafter amended. This Agreement, together with such articles of incorporation and
Z71
bylaws, shall constitute the membership agreements between Grower and Local Association, and between
Grower and Sunkist. Without linifflin, the generality of the foregoing, Under Sunkist Bylaw Q.3, Grower has
appointed a Sunkist-licensed packer or a Local Association to pack Grower's fruit and to act as Grower's agent
in the receipt and distribution of all proceeds Linder Sunkist Bylaws S" 9.4(g) and 9.5(d), and the collection of
capital contributions and maintenance of capital accounts under Sunkist Bylaw X10.4. Sunkist is not a
guarantor of ai-i,v obligation owed to Grower by any Local Association, licensed packer or anyone else as agent
of Grower in this regard or otherwise. Sunkist is not, and shall not be, responsible or liable for any failure of
any Local Association, licensed packer or anyone else to remit to Grower any monies delivered by Sunkist to it
as Grower's agent or otherwise. Grower shall take the stated dollar amount of written notices of allocation and
per-unit retain certificates distributed by Sunkist or Local Association into account as provided in 26 U.S.C.
1385(a). Grower acknowledges having read and understood notification printed on the reverse of this form,
and having received separate notification of any applicable bylaw provision of Local Association pertaining to
tax treatment of distributions.
With respect to the citrus fruit covered by this Agreement, Grower shall at all times comply with good
agricultural practices and all laws and regulations pertaining to Such practices, and Grower hereby grants
I -
Sunkist such access to Grower's books and records as Sunkist may deem reasonably necessary to enable Sunkist
to confirm Grower's COrnpllauCe with such practices, laws and regulations.
City of Redlands Texas Grove 95-6000766
Grq rIsB s'ness Name(please print or type) Grower's Soo.Sec.#or Ident.
By: k/ 1: '713/1 a Address: _P0 Box 3005
Signal e of Grower or Authorized Date
Representative Attest: Redlands, CA 92373
Zip
Pete--Aguilar, favor Sam one: 909 798-7507
Irwin,� id Qleri�_elc,rh -
Printed Nanne of Grower or Authunzed Representative (Area Code) Number
A C C E P TF 1)
C1t.1F0RN1,,% CITRUS COOP ERYFIVB Sunkist Growers, Inc.
cal Asso6ation
at�,
A'j Bv:
Bv:
Date
NONTRANSFERABLE JOINT MEMBERSHIP CERTIFICATE
514 P08.08 GROWER-ASSOCIATION-SUNKIST
NOTIFICATION AND SIGNIFICANCE OF BYLAW
PERTAINING TO
TAX TREATMENT OF DISTRIBUTIONS
BN,la\v No. 10.11 of Sunkist Growers, Inc., effective November J, 1967, reads as follows:
10.11 -Tax Treatment — Every person who hereafter applies for and is accepted to
nicuibership ]it Sunkist and each member of Sunkist on the effective date of this bylaw who
colltunAeS as a member after Such date shall, by Such act alone, consent that the amount of
any distributions with respect to his patronage occurring after November 1, 1967, which
are made in written notices of allocation or Per-unit retain certificates (as defined in 26
U.S.C. 1388) and which are received by him from Sunkist will be taken into account by
him at their stated dollar amounts in a manner provided in 26 U.S.C. 1385(a) in the
taxable year in which such written notices of allocation or Per-unit retain certificates are
received by him. This bylaw is effective November 1, 1967, For tax treatment for prior
years refer to prior bylaw.
The effect of such Bylaw No. -10.11, as amended effective Noverriber 1, 1967, is that each
iiietriber agrees to include both patronage dividends and per-unit retains issued with respect to
patronage Occurring after November 1, 1967, in income at their face amount for federal tax
Purposes In the taxable year when the member receives a written notice stating the amount of such
patronage allocation. This is true even though the allocation is not paid in cash until a later year.