This excerpt taken from the MRVL 10-Q filed Sep 8, 2005.
Accounts Receivable), and any claim, remedy or other right related to the foregoing;
(d) Employee Records. All personnel, employee compensation, medical and benefits and labor relations records relating to employees or past employees of Seller; provided, however, copies of all such materials relating to the Transferred Employees shall be delivered to Buyer; and
(e) Tax Items. All losses, loss carryforwards and rights to receive refunds, credits and loss carryforwards with respect to any and all Taxes of Seller that constitute Excluded Liabilities.