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Prior to terminating this Agreement pursuant to this Clause 12, the Parties agree that they shall discuss and negotiate in good faith all possible and reasonable means to resolve the issues leading up to termination and attempt to resolve such issues expeditiously and in good faith.

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The provisions of this Clause shall not apply to Confidential Information which the Party concerned can prove was in its possession on the date of receipt or which becomes public knowledge (except by reason of default of such Party) or which such Party obtains from some other person not obligated under this Agreement and not in confidence and in good faith.

Whenever requested by WEBCC, the Premier Partner shall immediately return to WEBCC all manifestations of the Confidential Information or, at WEBCC’s request, destroy all such Confidential Information as WEBCC may designate.

The formula is: Sales Proceeds – Basis = Taxable Profit or Deductible Loss Sale proceeds can be reduced by commissions paid to the broker.

Basis is the cost of the stock plus any reinvested dividends and commissions paid for acquisition.

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The Parties hereby acknowledge and agree that any Intellectual Property Rights owned by one Party shall continue to be owned by such Party, or its third party licensors, as the case may be, and the execution of this Agreement, except as specifically mentioned herein, shall not in any way be construed to have transferred all or any part of such rights to the other Party.

The Wash Rule Many investors benefit from selling a stock in a losing position to offset a gain, then turn around and buy the stock right back.

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If that doesn’t happen and as a year-end tax tip, I advise you to sell appreciated stock held more than a year while the lower rates are in effect.