 In January 1975 the Corp restructured its upper management, deciding to institutionalize one-year terms for its officer and managers.In February, the Corp agreed to pay rent to the university in order to solve legal questions related with the tax-exempt statuses of the Corp and the university itself.The new costs strained the company's ability to operate, and that summer the Record Co-op and Vital Vittles were forced to merge into one business, nicknamed "Audio Vittles."