DEPOSIT OF PORTFOLIO ASSETS, TAX MATTERS. Section 2.01. Deposit of Portfolio Assets 11 Section 2.02. Actions, Consents and Voting with Respect to Underlying Enhanced Receipts 12 Section 2.03. Limited Obligations 13 Section 2.04. Representations of the Issuer 14 Section 2.05. Tax Treatment 15 Section 2.06. Conditions to Closing 16