Document:

AMENDMENT
      TO THE 

     

    SECOND
      AMENDED AND RESTATED 

     

    MEMBERSHIP
      INTEREST PURCHASE AGREEMENT 

     

    THIS
      AMENDMENT (the “Amendment”) is hereby made to that certain Second Amended and
      Restated Membership Purchase Agreement (the “Purchase Agreement”), dated January
      16, 2007
      (the
“Effective
      Date”),
      by
      and among (i) Fortress America Acquisition Corporation, a Delaware
      corporation (“FAAC”);
      (ii) VTC, L.L.C., a Maryland limited liability company (“VTC”);
      (iii) Vortech, LLC, a Maryland limited liability company (“Vortech”);
      Thomas P. Rosato (“Rosato”) and Gerard J. Gallagher (“Gallagher”) (Rosato and
      Gallagher together own all of the outstanding membership interests of both
      VTC
      and Vortech (each a “Member”
and
      jointly the “Members”));
      and
      (iv) Thomas P. Rosato in his capacity as the “Members’
Representative.”
      Capitalized terms used herein and not otherwise defined shall have the meanings
      given to them in the Purchase Agreement.

     

    RECITALS

     

    A.  FAAC,
      VTC, Vortech, the Members and other parties named therein have entered into
      the
      Purchase Agreement pursuant to which, among other things, FAAC will, at the
      Closing, acquire all of the equity interests in VTC and Vortech, which will
      become wholly-owned subsidiaries of the FAAC (the “Transaction”). 

     

    B. FAAC
      changed its name to Fortress
      International Group, Inc. (“FIG”);

    

    C. Gallagher
      desires to convey a two and nine tenths percent (2.9%) membership interest
      (the
“Trust Interests”) in both VTC and Vortech to the Gerard J. Gallagher Charitable
      Remainder Unitrust (the “Trust”) (the “Trust Assignment”) and a two and
      seventeen hundredths percent (2.17%) membership interest (the “Charity
      Interests”) in both VTC and Vortech to Guardians of Life, Inc., a Maryland
      charitable entity (the “Charity”) (the “Charity Assignment”) (the Trust
      Assignment and the Charity Assignment shall collectively be referred to as
      the
“Gallagher Assignments”);

    

    D. The
      parties hereto desire to amend the Purchase Agreement in accordance with the
      following terms and provisions.

    

    AGREEMENT

     

    1. The
      preamble hereto is incorporated herein and, by this reference, is made a
      substantive part hereof.

     

    2. Upon
      completion of the Gallagher Assignments, the Trust and the Charity shall each
      be
      a Member of VTC and Vortech and the Trust and the Charity shall be entitled
      to a
      proportionate amount of the Purchase Consideration equal to their percentage
      interest in each of VTC and Vortech, except that notwithstanding such membership
      interests owned by the Trust and the Charity, respectively, the parties hereto
      agree that the Trust and Charity shall, for purposes of Purchase Agreement,
      only
      be entitled to receive the following amounts of Cash Consideration delivered
      at
      Closing in exchange for their respective membership interests and such amount
      of
      Cash Consideration shall reduce the amount of Cash Consideration that would
      otherwise have been delivered to Gallagher at Closing pursuant to Section 2.2
      of
      the Purchase Agreement:

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

     

    
      	 	The Gerard J. Gallagher Charitable Remainder
              Unitrust 	$1,000,000 
	 	Guardians of Life, Inc. 	$
              750,000 

    

           

    3. The
      Trust
      and the Charity shall not be entitled to receive any Stock Consideration under
      the Purchase Agreement.

     

    4. The
      Trust
      and Charity shall each be required, at Closing, to deliver an Assignment of
      Membership Interest conveying their respective membership interests in VTC
      and
      Vortech to FIG and any other documents, instruments or agreements that a Member
      receiving only Cash Consideration would be required to deliver under the
      Purchase Agreement or to otherwise effectuate the transfer to FIG of the Trust
      Interests and the Charity Interests, respectively.

     

    5. The
      Trust
      and the Charity make no representations or warranties under the Purchase
      Agreement and shall have no obligation to indemnify FIG under Article IX of
      the
      Purchase Agreement or otherwise.

     

    6. By
      their
      execution hereof, the Members of Vortech and VTC consent to the Gallagher
      Assignments and hereby consent, ratify and confirm the amendment of the Purchase
      Agreement in accordance with the terms and conditions of this
      Amendment.

     

    7. To
      the
      extent, if any, that any provision of this Amendment conflicts with or differs
      from any provision of the Purchase Agreement, such provision of this Amendment
      shall prevail and govern for all purposes and in all respects.

     

    8. Except
      as
      modified hereby, the Purchase Agreement and its terms and provisions are hereby
      ratified and confirmed for all purposes and in all respects.

     

    9. This
      Amendment may be executed in several counterparts, each of which shall be deemed
      an original but all of which together shall constitute the same
      instrument.

     

    

     

    (Signatures
      on following page.)

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    In
      Witness Whereof,
      the
      undersigned have executed this Amendment to Second Amended and Restated
      Membership Interest Purchase Agreement as of the 16th day of January,
      2007.

     

     

     

    
      	 	 	FORTRESS
              AMERICA 
	 	 	ACQUISITION
              CORPORATION)
	 	 	 
	 	 	a Delaware corporation 
	 	 	 
	 	 	By: /s/
              Harvey L. Weiss 
	 	 	Name: Harvey
              L. Weiss 
	 	 	Title: Chairman 
	 	 	 
	 	 	VTC, L.L.C., 
	 	 	a Maryland limited liability
              company 
	 	 	 
	 	 	By: /s/ Gerard
              J. Gallagher  
	 	 	Name: Gerard
              J. Gallagher  
	 	 	Title: President  
	 	 	 
	 	 	VORTECH, LLC, 
	 	 	a Maryland limited liability
              company 
	 	 	 
	 	 	By: /s/
              Gerard J. Gallagher  
	 	 	Name: Gerard
              J. Gallagher 
	 	 	Title: President
	 	 	 
	 	 	MEMBERS: 
	 	 	 
	 	 	/s/ Thomas P. Rosato  
	 	 	Thomas P. Rosato  
	 	 	 
	 	 	/s/ Gerard J. Gallagher  
	 	 	Gerard J. Gallagher 
	 	 	 
	 	 	MEMBERS’ REPRESENTATIVE: 
	 	 	 
	 	 	/s/Thomas P. Rosato 
	 	 	Name: Thomas P.
              Rosato 

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      	 	 	THE GERARD J.
              GALLAGHER  
	 	 	CHARITABLE REMAINDER
              UNITRUST 
	 	 	 
	 	 	By: /s/
              Gerard J. Gallagher 
	 	 	GERARD J. GALLAGHER,
              Trustee 
	 	 	 
	 	 	GUARDIANS OF LIFE,
              INC. 
	 	 	 
	 	 	By: /s/Gerard
              J. Gallagher 
	 	 	Name: Gerard
              J. Gallagher 
	 	 	Title:
DirectorThis
      Note
      is a Global Security within the meaning of the Indenture hereinafter referred
      to
      and is registered in the name of the Depository named below or a nominee of
      the
      Depository. This Note is not exchangeable for Notes registered in the name
      of a
      Person other than the Depository or its nominee except in the limited
      circumstances described herein and in the Indenture, and no transfer of this
      Note (other than a transfer of this Note as a whole by the Depository to a
      nominee of the Depository or by a nominee of the Depository to the Depository
      or
      another nominee of the Depository) may be registered except in the limited
      circumstances described herein.

    

    Unless
      this certificate is presented by an authorized representative of CDS Clearing
      and Depository Services Inc. ("CDS") to Citigroup Inc. or its agent for
      registration of transfer, exchange or payment, and any certificate issued in
      respect thereof is registered in the name of CDS & CO., or in such other
      name as is requested by an authorized representative of CDS (and any payment
      is
      made to CDS & CO. or to such other entity as is requested by an authorized
      representative of CDS), ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE
      OR
      OTHERWISE BY OR TO ANY PERSON IS WRONGFUL since the registered holder hereof,
      CDS & CO., has an interest herein. This certificate is issued pursuant to a
      Master Letter of Representations of Citigroup Inc. to CDS, as such letter may
      be
      replaced or amended from time to time.

    

    CITIGROUP
      INC.

    4.625%
      Notes due January 17, 2017

    
      	
              REGISTERED

            	
              REGISTERED

            

    

    

    
      	 	
              CUSIP:
                172967 DX 6

            
	 	
              ISIN:
                CA172967 DX 65

            
	 	
              Common
                Code: 028307225 

            

    

    

    
      	
              No.
                R-____

            	
              C$_____________

            

    

    

    CITIGROUP
      INC., a Delaware corporation (the "Company", which term includes any successor
      Person under the Indenture), for value received, hereby promises to pay to
      CDS
& Co., or registered assigns, the principal sum of C$_____________ on
      January 17, 2017, and until the principal hereof is paid or made available
      for
      payment to pay interest thereon from and including January 17, 2007 or from
      the
      most recent Interest Payment Date (as defined herein) to which interest has
      been
      paid or duly provided for, to but excluding January 17, 2017, semi-annually
      in
      equal installments on the seventeenth day of January and July of each year,
      commencing July 17, 2007, at a fixed rate of 4.625% per annum (each such
      semi-annual payment date, an “Interest Payment Date”). The interest so payable,
      and punctually paid or duly provided for, on any Interest Payment Date will,
      as
      provided in the Indenture, be paid pursuant to the instructions of the Person
      in
      whose name this Note is registered at the close of business on the Record Date
      for such interest, which shall be the January 1 and July 1 (whether or not
      a
      Business Day) next preceding each Interest Payment Date.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    Any
      such
      interest not so punctually paid or duly provided for will forthwith cease to
      be
      payable to the holder on such Record Date and may either be paid pursuant to
      the
      instructions of the Person in whose name this Note is registered at the close
      of
      business on a subsequent Record Date, such subsequent Record Date to be not
      less
      than five days prior to the date of payment of such defaulted interest, notice
      whereof shall be given to holders of Notes of this series not less than 15
      days
      prior to such subsequent Record Date, or be paid at any time in any other lawful
      manner not inconsistent with the requirements of any securities exchange on
      which the Notes of this series may be listed, and upon such notice as may be
      required by such exchange, all as more fully provided in the
      Indenture.

    

    Interest
      will be payable semi-annually in equal installments and, in the case of any
      period other than a full semi-annual period, interest hereon will be calculated
      on the basis of the actual number of days elapsed and a year of 365 days or
      (in
      the case of a leap year) 366 days. All Canadian dollar amounts resulting from
      the calculations described in the preceding sentence will be rounded to the
      nearest cent.

    

    If
      either
      an Interest Payment Date or a redemption date falls on a day that is not both
      a
      Toronto Business Day and a New York Business Day, the payment due on such date
      will be postponed to the next succeeding day that is both a Toronto Business
      Day
      and a New York Business Day, and no further interest will accrue in respect
      of
      such postponement. "Toronto Business Day" means any day on which commercial
      banks and foreign exchange markets settle payments and are open for general
      business (including dealings in foreign currency deposits and foreign exchange)
      in Toronto. “New York Business Day” means any day on which commercial banks
      settle payments and are open for general business in The City of New
      York.

    

    If
      a date
      for payment of interest or principal on the Note falls on a day that is not
      a
      business day in the place of payment, such payment will be made on the next
      succeeding business day in such place of payment as if made on the date such
      payment was due. No interest will accrue on any amounts payable for the period
      from and after the due date for payment of such interest or
      principal.

    

    The
      Notes
      will be represented by beneficial interests in fully registered permanent global
      notes (the "Global Notes") without interest coupons attached, which will be
      registered in the name of CDS & Co. and deposited with CDS.

    

    Beneficial
      interests in the Global Notes will be represented through book-entry accounts
      of
      financial institutions acting on behalf of beneficial owners as direct and
      indirect participants in CDS. Clearstream International (“Clearstream”) and the
      Euroclear System (“Euroclear”) will hold interests on behalf of their
      participants through customers' securities accounts in their respective names
      on
      the books of their respective Canadian subcustodians, each of which is a
      Canadian Schedule I chartered bank ("Canadian subcustodians"), which in turn
      will hold such interests in customers' securities accounts in the names of
      the
      Canadian subcustodians on the books of CDS.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    All
      payments of principal and interest on the Notes will be made in Canadian
      dollars. Payments on the Global Notes will be made on behalf of the Company
      by
      the fiscal agent pursuant to the instructions of the Person in whose name this
      Note is registered at the close of business on the relevant Record Date. All
      payments made by the fiscal agent on the Company’s behalf shall discharge the
      liability of the Company under the Notes to the extent of the sums so
      paid.

    

    Reference
      is hereby made to the further provisions of this Note set forth on the reverse
      hereof, which further provisions shall for all purposes have the same effect
      as
      if set forth at this place.

    

    Unless
      the certificate of authentication hereon has been executed by the Trustee or
      by
      the Fiscal Agent on behalf of the Trustee by manual signature, this Note shall
      not be entitled to any benefit under the Indenture or be valid or obligatory
      for
      any purpose.

     

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    IN
      WITNESS WHEREOF, the Company has caused this instrument to be duly executed
      under its corporate seal.

    

    Dated:
      January 17, 2007

     

    
      	 	
              CITIGROUP
                INC.

              

              

              

              By:_________________________________

              Title:
                Chief Financial Officer

            

    

     

    

    

    ATTEST:

    

    By:___________________________________

    Title:
      Assistant Secretary

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    This
      is
      one of the Notes of the series issued under the within-mentioned
      Indenture.

    

    Dated:
      January 17, 2007

     

    
      	 	
              THE
                BANK OF NEW YORK,

              as
                Trustee

              

              

              By:_________________________________

              Name:

              Title:

               

              -or-

              

              CITIBANK,
                N.A.,

              as
                Authenticating Agent

              

              

              By:_________________________________

              Name:

              Title:

            

    

     

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    

    This
      Note
      is one of a duly authorized issue of Securities of the Company (the "Notes"),
      issued and to be issued in one or more series under the Indenture, dated as
      of
      March 15, 1987 (as amended and supplemented, the "Indenture"), between the
      Company and The Bank of New York, as Trustee (the "Trustee", which term includes
      any successor trustee under the Indenture), to which Indenture and all
      indentures supplemental thereto reference is hereby made for a statement of
      the
      respective rights, limitations of rights, duties and immunities thereunder
      of
      the Company, the Trustee and the holders of the Notes and of the terms upon
      which the Notes are, and are to be, authenticated and delivered. This Note
      is
      one of the series designated on the face hereof, initially issued in the
      aggregate principal amount of C$400,000,000.

    

    If
      an
      event of default (as defined in the Indenture) with respect to Notes of this
      series shall occur and be continuing, the principal of the Notes of this series
      may be declared due and payable in the manner and with the effect provided
      in
      the Indenture.

    

    The
      Indenture contains provisions for defeasance at any time of the entire
      indebtedness of this Note upon compliance by the Company with certain conditions
      set forth in Sections 11.03 and 11.04 thereof, which provisions apply to this
      Note.

    

    The
      Indenture contains provisions permitting the Company and the Trustee, without
      the consent of the holders of the Securities, to establish, among other things,
      the form and terms of any series of Securities issuable thereunder by one or
      more supplemental indentures, and, with the consent of the holders of not less
      than 66 2/3% in aggregate principal amount of Securities at the time Outstanding
      which are affected thereby, to modify the Indenture or any supplemental
      indenture or the rights of the holders of Securities of such series to be
      affected, provided that no such modification will (i) extend the fixed maturity
      of any Securities, reduce the rate or extend the time of payment of interest
      thereon, reduce the principal amount thereof or the premium , if any, thereon,
      reduce the amount of the principal of Original Issue Discount Securities payable
      on any date, change the currency in which Securities are payable, or impair
      the
      right to institute suit for the enforcement of any such payment on or after
      the
      maturity thereof without the consent of the holder of each Security so affected,
      or (ii) reduce the aforesaid percentage of Securities of any series, the consent
      of the holders of which is required for any such modification without the
      consent of the holders of all Securities of such series then outstanding, or
      (iii) modify, without the written consent of the Trustee, the rights, duties
      or
      immunities of the Trustee.

    

    No
      reference herein to the Indenture and no provision of this Note or of the
      Indenture shall alter or impair the obligation of the Company, which is absolute
      and unconditional, to pay the principal of and interest on this Note at the
      times, place and rate, and in the coin or currency, herein
      prescribed.

    

    This
      Note
      is a Global Security registered in the name of a nominee of the Depository.
      This
      Note is exchangeable for Notes registered in the name of a person other than
      the
      Depository or its nominee only in the limited circumstances hereinafter
      described. Unless and until it is exchanged in whole or in part for definitive
      Notes in certificated form, this Note may not be transferred except as a whole
      by the Depository to a nominee of the Depository or by a nominee of the
      Depository to the Depository or another nominee of the Depository.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    If
      CDS
      notifies the Company that it is unwilling or unable to continue as depositary
      in
      connection with the Global Notes or ceases to be a recognized clearing agency
      under the Securities Act (Ontario) or other applicable Canadian securities
      legislation, and a successor depositary is not appointed by the Company within
      90 days after receiving such notice or becoming aware that CDS is no longer
      so
      recognized, or if both Clearstream and Euroclear notify the Company that they
      are unwilling or unable to continue as a clearing system in connection with
      the
      Notes, or if the Company in its sole discretion decides to allow some or all
      of
      the Notes to be exchangeable for definitive securities in registered form,
      then
      the beneficial owners of Notes affected by such events will be notified through
      the relevant chain of intermediaries that definitive notes are available.
      Beneficial owners of affected book-entry notes will then be entitled (1) to
      receive physical delivery in certificated form of definitive notes equal in
      principal amount to their beneficial interest and (2) to have the definitive
      notes registered in their names. The definitive notes will be issued in
      denominations of C$100,000 and integral multiples of C$1,000 in excess thereof.
      Definitive notes will be registered in the name or names of the person or
      persons CDS, Euroclear and Clearstream specify in a written instruction to
      the
      registrar. CDS or Euroclear and Clearstream may base their written instruction
      upon directions they receive from their participants. Thereafter, the holders
      of
      the definitive notes will be recognized as the "holders" of the notes under
      the
      Indenture.

    

    In
      the
      event definitive notes are issued, the holders of definitive notes will be
      able
      to receive payments of principal and interest on their notes at the office
      of
      the Company's paying agents maintained in Toronto and in London. Payment of
      principal of a definitive note may be made only against surrender of the note
      to
      one of the Company's paying agents. The Company also has the option of mailing
      checks to the registered holders of the notes.

    

    In
      the
      event definitive notes are issued, the holders of definitive notes will be
      able
      to transfer their notes, in whole or in part, by surrendering the notes for
      registration of transfer at the office of Citibank Canada, Toronto office,
      or
      Citibank, N.A., London office, duly endorsed by or accompanied by a written
      instrument of transfer in form satisfactory to the Company and the registrar.
      Upon surrender, the Company will execute, and the authenticating agent will
      authenticate and deliver, new notes to the designated transferee in the amount
      being transferred, and a new note for any amount not being transferred will
      be
      issued to the transferor. Such new notes will be delivered free of charge at
      the
      offices of Citibank, N.A. in London or Citibank Canada in Toronto, as requested
      by the owner of such new notes. The Company will not charge any fee for the
      registration of transfer or exchange, except that it may require the payment
      of
      a sum sufficient to cover any applicable tax or other governmental charge
      payable in connection with the transfer.

    

    Prior
      to
      due presentment of this Note for registration of transfer, the Company, the
      Fiscal Agent and any agent of the Company or the Fiscal Agent may treat the
      Person in whose name this Note is registered as the owner hereof for all
      purposes, whether or not this Note be overdue, and neither the Company, the
      Fiscal Agent nor any such agent shall be affected by notice to the
      contrary.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    The
      Company will pay additional amounts ("Additional Amounts") to the beneficial
      owner of any Note that is a non-United States person in order to ensure that
      every net payment on such Note will not be less, due to payment of U.S.
      withholding tax, than the amount then due and payable. For this purpose, a
      "net
      payment" on a Note means a payment by the Company or a paying agent, including
      payment of principal and interest, after deduction for any present or future
      tax, assessment or other governmental charge of the United States. These
      Additional Amounts will constitute additional interest on the Note.

    

    The
      Company will not be required to pay Additional Amounts, however, in any of
      the
      circumstances described in items (1) through (13) below.

    

    
      	 	
              (1)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld solely by reason of the beneficial
                owner:

            

    

    
      	 	 	
              (a)

            	
              having
                a relationship with the United States as a citizen, resident or
                otherwise;

            

    

    
      	 	 	
              (b)

            	
              having
                had such a relationship in the past
                or

            

    

    
      	 	 	
              (c)

            	
              being
                considered as having had such a
                relationship.

            

    

    

    
      	 	
              (2)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld solely by reason of the beneficial
                owner:

            

    

    
      	 	
               

            	
              (a)

            	
              being
                treated as present in or engaged in a trade or business in the United
                States;

            

    

    
      	 	
               

            	
              (b)

            	
              being
                treated as having been present in or engaged in a trade or business
                in the
                United States in the past or

            

    

    
      	 	
               

            	
              (c)

            	
              having
                or having had a permanent establishment in the United
                States.

            

    

    

    
      	 	
              (3)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld in whole or in part by reason of the beneficial owner being
                or
                having been any of the following (as such terms are defined in the
                Internal Revenue Code of 1986, as
                amended):

            

    

    
      	 	
               

            	
              (a)

            	
              personal
                holding company;

            

    

    
      	 	
               

            	
              (b)

            	
              foreign
                personal holding company;

            

    

    
      	 	
               

            	
              (c)

            	
              foreign
                private foundation or other foreign tax-exempt
                organization;

            

    

    
      	 	
               

            	
              (d)

            	
              passive
                foreign investment company;

            

    

    
      	 	
               

            	
              (e)

            	
              controlled
                foreign corporation or

            

    

    
      	 	
               

            	
              (f)

            	
              corporation
                which has accumulated earnings to avoid United States federal income
                tax.

            

    

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    
      	 	
              (4)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld solely by reason of the beneficial owner owning or having
                owned,
                actually or constructively, 10 percent or more of the total combined
                voting power of all classes of stock of the Company entitled to vote
                or by
                reason of the beneficial owner being a bank that has invested in
                a Note as
                an extension of credit in the ordinary course of its trade or
                business.

            

    

    

    For
      purposes of items (1) through (4) above, "beneficial owner" means a
      fiduciary, settlor, beneficiary, member or shareholder of the holder if the
      holder is an estate, trust, partnership, limited liability company, corporation
      or other entity, or a person holding a power over an estate or trust
      administered by a fiduciary holder.

    

    
      	 	
              (5)

            	
              Additional
                Amounts will not be payable to any beneficial owner of a Note that
                is
                a:

            

    

    
      	 	
               

            	
              (a)

            	
              fiduciary;

            

    

    
      	 	
               

            	
              (b)

            	
              partnership;

            

    

    
      	 	
               

            	
              (c)

            	
              limited
                liability company or

            

    

    
      	 	
               

            	
              (d)

            	
              other
                fiscally transparent entity

            

    

    
      	 	 	
              or
                that is not the sole beneficial owner of the Note, or any portion
                of the
                Note. However, this exception to the obligation to pay Additional
                Amounts
                will only apply to the extent that a beneficiary or settlor in relation
                to
                the fiduciary, or a beneficial owner or member of the partnership,
                limited
                liability company or other fiscally transparent entity, would not
                have
                been entitled to the payment of an Additional Amount had the beneficiary,
                settlor, beneficial owner or member received directly its beneficial
                or
                distributive share of the payment.

            

    

    

    
      	 	
              (6)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld solely by reason of the failure of the beneficial owner
                or any
                other person to comply with applicable certification, identification,
                documentation or other information reporting requirements. This exception
                to the obligation to pay Additional Amounts will only apply if compliance
                with such reporting requirements is required by statute or regulation
                of
                the United States or by an applicable income tax treaty to which
                the
                United States is a party as a precondition to exemption from such
                tax,
                assessment or other governmental
                charge.

            

    

    

    
      	 	
              (7)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is collected
                or
                imposed by any method other than by withholding from a payment on
                a Note
                by the Company or a paying agent.

            

    

    

    
      	 	
              (8)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld by reason of a change in law, regulation, or administrative
                or
                judicial interpretation that becomes effective more than 15 days
                after the
                payment becomes due or is duly provided for, whichever occurs
                later.

            

    

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    
      	 	
              (9)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is imposed
                or
                withheld by reason of the presentation by the beneficial owner of
                a Note
                for payment more than 30 days after the date on which such payment
                becomes due or is duly provided for, whichever occurs
                later.

            

    

    

    
      	 	
              (10)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any:

            

    

    
      	 	
               

            	
              (a)

            	
              estate
                tax;

            

    

    
      	 	
               

            	
              (b)

            	
              inheritance
                tax;

            

    

    
      	 	
               

            	
              (c)

            	
              gift
                tax;

            

    

    
      	 	
               

            	
              (d)

            	
              sales
                tax;

            

    

    
      	 	
               

            	
              (e)

            	
              excise
                tax;

            

    

    
      	 	
               

            	
              (f)

            	
              transfer
                tax;

            

    

    
      	 	
               

            	
              (g)

            	
              wealth
                tax;

            

    

    
      	 	
               

            	
              (h)

            	
              personal
                property tax or

            

    

    
      	 	
               

            	
              (i)

            	
              any
                similar tax, assessment, withholding, deduction or other governmental
                charge.

            

    

    

    
      	 	
              (11)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge required to be
                withheld by any paying agent from a payment of principal or interest
                on a
                Note if such payment can be made without such withholding by any
                other
                paying agent.

            

    

    

    
      	 	
              (12)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any tax, assessment or other governmental charge that is required
                to be
                made pursuant to any European Union directive on the taxation of
                savings
                income or any law implementing or complying with, or introduced to
                conform
                to, any such directive.

            

    

    

    
      	 	
              (13)

            	
              Additional
                Amounts will not be payable if a payment on a Note is reduced as
                a result
                of any combination of items (1) through (12)
                above.

            

    

    

    Except
      as
      specifically provided herein, the Company will not be required to make any
      payment of any tax, assessment or other governmental charge imposed by any
      government or a political subdivision or taxing authority of such
      government.

    

    As
      used
      in this Note, "United States person" means:

    
      	 	
              (a)

            	
              any
                individual who is a citizen or resident of the United
                States;

            

    

    
      	 	
              (b)

            	
              any
                corporation, partnership or other entity created or organized in
                or under
                the laws of the United States;

            

    

     

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    
      	 	
              (c)

            	
              any
                estate if the income of such estate falls within the federal income
                tax
                jurisdiction of the United States regardless of the source of such
                income
                and

            

    

    
      	 	
              (d)

            	
              any
                trust if a United States court is able to exercise primary supervision
                over its administration and one or more United States persons have
                the
                authority to control all of the substantial decisions of the
                trust.

            

    

    

    Additionally,
      "non-United States person" means a person who is not a United States person,
      and
      "United States" means the states of the United States of America and the
      District of Columbia, but excluding its territories and its
      possessions.

    

    Except
      as
      provided below, the Notes may not be redeemed prior to maturity.

    

    
      	
            	(1)	
              The
                Company may, at its option, redeem the Notes
                if:

            

    

    
      	 	 	
              (a)

            	
              the
                Company becomes or will become obligated to pay Additional Amounts
                as
                described above;

            

    

    
      	 	 	
              (b)

            	
              the
                obligation to pay Additional Amounts arises as a result of any change
                in
                the laws, regulations or rulings of the United States, or an official
                position regarding the application or interpretation of such laws,
                regulations or rulings, which change is announced or becomes effective
                on
                or after January 10, 2007 and

            

    

    
      	 	 	
              (c)

            	
              the
                Company determines, in its business judgment, that the obligation
                to pay
                such Additional Amounts cannot be avoided by the use of reasonable
                measures available to it, other than substituting the obligor under
                the
                Notes or taking any action that would entail a material cost to the
                Company.

            

    

    

    
      	 	
              (2)

            	
              The
                Company may also redeem the Notes, at its option,
                if:

            

    

    
      	 	 	
              (a)

            	
              any
                act is taken by a taxing authority of the United States on or after
                January 10, 2007, whether or not such act is taken in relation to
                the
                Company or any affiliate, that results in a substantial probability
                that
                the Company will or may be required to pay Additional Amounts as
                described
                above;

            

    

    
      	 	 	
              (b)

            	
              the
                Company determines, in its business judgment, that the obligation
                to pay
                such Additional Amounts cannot be avoided by the use of reasonable
                measures available to it, other than substituting the obligor under
                the
                Notes or taking any action that would entail a material cost to the
                Company and

            

    

    
      	 	 	
              (c)

            	
              the
                Company receives an opinion of independent counsel to the effect
                that an
                act taken by a taxing authority of the United States results in a
                substantial probability that the Company will or may be required
                to pay
                the Additional Amounts described above, and delivers to the Trustee
                a
                certificate, signed by a duly authorized officer, stating that based
                on
                such opinion the Company is entitled to redeem the Notes pursuant
                to their
                terms.

            

    

    

    Any
      redemption of the Notes as set forth in clauses (1) or (2) above shall be in
      whole, and not in part, and will be made at a redemption price equal to 100%
      of
      the principal amount of the Notes Outstanding plus accrued interest thereon
      to
      the date of redemption. Holders shall be given not less than 30 days’ nor more
      than 60 days’ prior notice by the Trustee of the date fixed for such
      redemption.

    

    
      
         

      

      
         

        
          

        

      

      
         

      

       

    

    All
      terms
      used in this Note which are defined in the Indenture shall have the meanings
      assigned to them in the Indenture. The Notes are governed by the laws of the
      State of New York.

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