Contract analysis

1. Retention of Copies. The taxpayer should keep a copy of this fully executed consent for its records. The Internal Revenue Service will provide a signed copy to the taxpayer (or the taxpayer's authorized representative, if applicable) after execution by both parties.

2. Change of Address. If the taxpayer's address changes after the date this consent is executed, the taxpayer should promptly send written notice of the new address to the Internal Revenue Service office that is considering the taxpayer's return. Failure to provide timely notice of an address change may result in correspondence being sent to the address shown on this form.

3. Successors and Assigns. This consent is binding upon the taxpayer, its successors, and assigns. Any corporation that acquires the taxpayer or its assets in a transaction described in Section 381 of the Internal Revenue Code, or any other successor to the taxpayer's tax attributes, shall be bound by this consent to the same extent as the taxpayer.

4. Multiple Consents. If more than one consent to extend the period of limitations has been executed for the same tax period, the consent with the latest expiration date controls.

5. Effect on Statute of Limitations. This consent extends only the period of limitations for assessment. It does not extend the period of limitations on collection or the time for filing a claim for credit or refund. Filing and Retention Notes • One fully executed original to be retained in Calderwood & Harkness LLP matter file (Matter No. 1018-00009). • One fully executed copy provided to Marcus Whitfield, Vice Pres