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ROST » Topics » Summary of U.S. Federal Income Tax Consequences

This excerpt taken from the ROST DEF 14A filed Apr 14, 2008.

Summary of U.S. Federal Income Tax Consequences

The following summary is intended only as a general guide to the U.S. federal income tax consequences of participation in the 2008 Plan and does not attempt to describe all possible federal or other tax consequences of such participation or tax consequences based on particular circumstances.

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