5)  Buying Business –A business with the financial ability to purchase the Unused Net Operating Loss Carryover and/or Unused Research and Development Tax Credits from an unaffiliated selling business.  For the purpose of this definition, the test of affiliation is whether the same entity directly or indirectly owns or controls 5% or more of the voting rights or 5% or more of the value of all classes of stock of both the selling and buying businesses.

6) Certificate –The document issued by the New Jersey Division of Taxation certifying to the selling business amounts of Unused net Operating Loss carryover and/or Unused Research and Development tax credits.

7) Full-Time Employee –A person who is employed for consideration for at least 35 hours a week and is issued an IRS W-2 as evidenced by a W-3 submitted to the IRS.