SEC Form S-1 excerpt (EFTA01381325)

Form S-1 'fable of Contents CERTAIN UNITED STATES FEDERAL INCOME AM) ESTATE TAX CONSEQUENCES TO NON-U.S. HOLDERS The following is a summary of certain United States federal income and estate tax consequences to a non-U.S. Holder (as defined below) of the purchase, ownership and disposition of our common stock as of the date hereof. Except where noted, this summary deals only with common stock that is held as capital asset. A "non-U.S. Holder means a person (other than a partnership) that