A borrower membership agreement duly executed by the additional borrower and the parent. Except to the extent specified in the borrower`s applicable membership agreement or guarantee membership agreement, each debtor is classified as a business for U.S. federal income tax purposes. . The administrative agent shall immediately inform any applicable lender of the admission of any additional borrower as a borrower and, at the request of a lender, make available to the administrative agent a copy of the borrower`s access agreement concluded. With the provision of a borrower membership agreement concluded by the relevant subsidiary and the company, the relevant subsidiary becomes an additional borrower. . . .