Circular 230 Disclaimer. Each Party to this Agreement acknowledges and agrees that: (1) no provision of this Agreement, and no written communication or disclosure between or among the Parties or their attorneys and other advisers, is or was intended to be, nor shall any such communication or disclosure constitute or be construed or be relied upon as, tax advice within the meaning of United States Treasury Department Circular 230 (31 CFR part 10, as amended); (2) each Party (a) has relied exclusively upon his, her or its own independent legal and tax counsel for advice (including tax advice) in connection with this Agreement; (b) has not entered into this Agreement based upon the recommendation of any other Party or any attorney or advisor to any other Party; and (c) is not entitled to rely upon any communication or disclosure by any attorney or adviser to any other Party to avoid any tax penalty that may be imposed; and (3) no attorney or adviser to any Party has imposed any limitation that protects the confidentiality of any such attorney’s or adviser’s tax strategies (regardless of whether such limitation is legally binding) upon disclosure by any other Party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreement.
Appears in 2 contracts
Samples: Settlement Agreement, Settlement Agreement
Circular 230 Disclaimer. Each Party to this Agreement acknowledges and agrees that: (1) 10.6.1 no provision of this Agreementagreement, and no written communication or disclosure between or among the Parties or their attorneys and other advisers, advisers is or was intended to be, nor shall any such communication or disclosure constitute or be construed or be relied upon as, tax advice within the meaning of the United States Treasury Department Circular 230 (31 CFR part Part 10, as amended); ;
10.6.2 the Parties, including each Settlement Class Member (2A) each Party
(a) has relied should rely exclusively upon his, her or its own own, independent legal and tax counsel for advice (including tax advice) in connection with this Agreement; agreement, (bB) has not entered into this Agreement agreement based upon the recommendation of any other Party party or any attorney or advisor to any other Party; party, and (cC) is not entitled to rely upon any communication or disclosure by any attorney or adviser to any other Party party to avoid any tax penalty that may be imposedimposed on the party; and (3) and
10.6.3 no attorney or adviser to any Party other party has imposed any limitation that protects the confidentiality of any such attorney’s attorneys’ or adviser’s advisers tax strategies (regardless of whether such limitation is legally binding) upon disclosure by any other Party the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreementagreement.
Appears in 1 contract
Samples: Class Action Settlement Agreement
Circular 230 Disclaimer. Each Party to this Agreement acknowledges and agrees that: (1) no provision for purposes of this Agreementsection, ent, and no written communication or disclosure between or among the Parties or their attorneys and other advisers, is or was intended to be, nor shall any such communication or disclosure constitute or be construed or be relied upon as, tax advice within the meaning of United States Treasury Department Circular circular 230 (31 CFR part 10, as amended); (2) each Party
the acknowledging party (a) has relied exclusively upon his, her or its own own, independent legal and tax counsel for advice (including tax advice) in connection with this Agreement; , (b) has not entered into this Agreement based upon the recommendation of any other Party or any attorney or advisor to any other Party; , and (c) is not entitled to rely upon any communication or disclosure by any attorney or adviser to any other Party party to avoid any tax penalty that may be imposed; imposed on the acknowledging party, and (3) no attorney or adviser to any other Party has imposed any limitation that protects the confidentiality of any such attorney’s or adviser’s tax strategies (regardless dless of whether such limitation is legally binding) upon disclosure by any other Party the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreement.
Appears in 1 contract
Samples: Joint Stipulation of Class Action and Paga Settlement
Circular 230 Disclaimer. Each Party to this Agreement acknowledges and agrees that: (1) 10.6.1 no provision of this Agreementagreement, and no written communication or disclosure between or among the Parties or their attorneys and other advisers, advisers is or was intended to be, nor shall any such communication or disclosure constitute or be construed or be relied upon as, tax advice within the meaning of the United States Treasury Department Circular 230 (31 CFR part Part 10, as amended); ;
10.6.2 the Parties, including each Settlement Class Member (2A) each Party
(a) has relied should rely exclusively upon his, her or its own own, independent legal and tax counsel for advice (including tax advice) in connection with this Agreement; agreement, (bB) has not entered into this Agreement agreement based upon the recommendation of any other Party party or any attorney or advisor to any other Party; party, and (cC) is not entitled to rely upon any communication or disclosure by any attorney or adviser to any other Party party to avoid any tax penalty that may be imposedimposed on the party; and (3) and
10.6.3 no attorney or adviser to any Party other party has imposed any limitation that protects the confidentiality of any such attorney’s attorneys' or adviser’s advisers tax strategies (regardless of whether such limitation is legally binding) upon disclosure by any other Party the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreementagreement.
Appears in 1 contract
Samples: Class Action Settlement Agreement
Circular 230 Disclaimer. Each Party to this Agreement acknowledges and agrees that: (1) no provision of this Agreement, and no written communication or disclosure between or among the Parties or their attorneys and other advisers, is or was intended to be, nor shall any such communication or disclosure constitute or be construed or be relied upon as, tax advice within the meaning of United States Treasury Department Circular 230 (31 CFR part 10, as amended); (2) each Party
Party (a) has relied exclusively upon his, her or its own independent legal and tax counsel for advice (including tax advice) in connection with this Agreement; (b) has not entered into this Agreement based upon the recommendation of any other Party or any attorney or advisor to any other Party; and (c) is not entitled to rely upon any communication or disclosure by any attorney or adviser to any other Party to avoid any tax penalty that may be imposed; and (3) no attorney or adviser to any Party has imposed any limitation that protects the confidentiality of any such attorney’s or adviser’s tax strategies (regardless of whether such limitation is legally binding) upon disclosure by any other Party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreement.
Appears in 1 contract
Samples: Settlement Agreement