This excerpt taken from the IPT 8-K filed Aug 7, 2006.
(f) all Liabilities relating to or arising from the Buyers use of (i) the Transitional Assets or (ii) the utilities and telephone accounts of the Seller pursuant to §5.5.
2.4. Liabilities Not Assumed. Except as expressly set forth in this Agreement, the Buyer will not assume or perform any Liabilities not specifically covered in §2.3 hereof including, but not limited to, the following Liabilities (the Retained Liabilities), which shall be retained by the Seller: