/Docs/F/US/00/Agt/Acquire/Shares/MSPA/Annex/Escrow/0.md
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Ownership for Tax Purposes
For purposes of federal and other taxes based on income, {_Buyer} will be treated as owner of the {_Escrow_Fund} and shall report all income, if any, that is earned on, or derived from, the {_Escrow_Fund} as its income and in the taxable year or years in which such income is properly includible, and pay any taxes attributable thereto.