Common use of Circular 230 Disclaimer Clause in Contracts

Circular 230 Disclaimer. Each Party to this Agreement (for purposes of this section, the “acknowledging party” and each Party to this Agreement other than the acknowledging party, an “other party”) 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) the acknowledging 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 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 of whether such limitation is legally binding) upon disclosure by the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreement.

Circular 230 Disclaimer. Each Party to this Agreement (for purposes of this section, the “acknowledging party” and each Party to this Agreement other than the acknowledging party, an “other party”) acknowledges and agrees that 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 circular 230 (31 CFR Part part 10, as amended); (2) the acknowledging party (a) has relied exclusively upon his, her, 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 Party or any attorney or advisor to any other partyParty, 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 on the acknowledging party; , and (3) no attorney or adviser to any other party 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 the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreement.

Circular 230 Disclaimer. 2 Each Party party to this Agreement (for purposes of this section, the “acknowledging party” Acknowledging Party”; and 3 each Party party to this Agreement other than the acknowledging partyAcknowledging Party, an “other partyOther Party”) acknowledges 4 and agrees that (1) no provision of this Agreement, and no written communication or disclosure 5 between or among the Parties or their attorneys and other advisers, is or was intended to be, nor 6 shall any such communication or disclosure constitute or be construed or be relied upon as, tax 7 advice within the meaning of United States Treasury Department Circular 230 (31 CFR Part 10, as 8 amended); (2) the acknowledging party Acknowledging Party (a) has relied exclusively upon his, her, her or its own, 9 independent legal and tax counsel advisers for advice (including tax advice) in connection with this 10 Agreement, (b) has not entered into this Agreement based upon the recommendation of any other 11 party or any attorney or advisor to any other party, and (c) is not entitled to rely upon any 12 communication or disclosure by any attorney or adviser to any other party to avoid any tax penalty 13 that may be imposed on the acknowledging partyAcknowledging Party; and (3) no attorney or adviser to any other party 14 has imposed any limitation that protects the confidentiality of any such attorney’s or adviser’s tax 15 strategies (regardless of whether such limitation is legally binding) upon disclosure by the acknowledging party 16 Acknowledging Party of the tax treatment or tax structure of any transaction, including any 17 transaction contemplated by this Agreement.

Circular 230 Disclaimer. Each Party party to this Agreement agreement (for purposes of this section, the “acknowledging party” and each Party party to this Agreement agreement other than the acknowledging party, an “other party”) acknowledges and agrees that (1) no provision of this Agreementagreement, and no written communication or disclosure between or among the Parties parties or their attorneys and other advisers, is or was intended to be, nor shall will 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 part 10, as amended); (2) the acknowledging party (a) has relied exclusively upon his, her, her or its own, independent legal and tax counsel for advice (including tax advice) in connection with this Agreementagreement, (b) has not entered into this Agreement 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 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 of whether such limitation is legally binding) upon disclosure by the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreementagreement.

Circular 230 Disclaimer. Each Party to this Agreement (for purposes of this section, the “acknowledging party” and each Party to this Agreement other than the acknowledging party, an “other party”) 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 circular 230 (31 CFR Part C.F.R part 10, as amended); (2) the acknowledging 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 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 of whether such limitation is legally binding) upon disclosure by the acknowledging party of the tax treatment or tax structure of any transaction, including any transaction contemplated by this Agreement.