MATERIAL UNITED STATES FEDERAL INCOME TAX CONSEQUENCES
The following discussion summarizes certain of the United States federal income tax consequences of the purchase, ownership and
disposition of the notes. This summary:
We have not sought and will not seek a ruling from the Internal Revenue Service (the
IRS) with respect to any matters discussed in this section, and we cannot assure you that the IRS will not take a different position concerning the tax consequences of the purchase, ownership or disposition of the notes, or that any such
position would not be sustained.
If a partnership (or other entity or arrangement classified as a partnership for United States federal
income tax purposes) holds the notes, the tax treatment of a partner in the partnership generally will depend on the status of the partner and the activities of the partnership. If you are a partnership or a partner in a partnership holding notes,
you should consult your independent tax advisor regarding the tax consequences of the purchase, ownership and disposition of the notes.
Prospective investors should consult their own independent tax advisors with regard to the application of the United States federal income tax
laws to their particular situation and the application of any other United States federal as well as state or local or foreign tax laws and tax treaties, including gift and estate tax laws, as well as the consequences arising under any tax
reform proposals pending in the United States Congress.
WE ARE INFORMING YOU THAT (A) THIS SUMMARY WAS WRITTEN IN CONNECTION WITH
THE PROMOTION OR MARKETING BY US OF THE NOTES, AND (B) EACH TAXPAYER SHOULD SEEK ADVICE BASED ON ITS PARTICULAR CIRCUMSTANCES FROM AN INDEPENDENT TAX ADVISOR.
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