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not delay this transaction in any manner. Neither party shall be responsible to the other for any <br />tax consequences arising out of this or any transaction related t o the Property. Each party <br />desiring to effect this transaction through a 1031 Exchange shall be responsible for engaging <br />such tax counsel as it deems necessary for the purpose of determining the tax consequences of <br />any such transaction. <br />[SIGNATURE PAGES FOLLOW] <br />G:OOCS\ZWA\S&AParis\Purchase Convact-3.doc <br />-10- <br />- - ' "L 0 i <br />