13.2. Independent tax advice. The founder explains that the founder consulted all the tax advisors that the founder deems advisable in connection with the purchase of the shares or the presentation of the choice, in accordance with Article 83 (b) and similar tax provisions. The Founder understands the tax consequences of filing (and non-submitting) an election under Section 83(b) under the 1986 Internal Income Code as amended (the «Code»). Filing a Section 83(b) election is the responsibility of the Founder. 4.3.1. By performing this agreement, the s-Buyer Regulation further declares that such buyer of regulation S does not have a contract, obligation, agreement or agreement with any person to sell, transfer or grant interests in that person or in third parties in the United States or to a person established in the United States with respect to any of the shares. 16.4.