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(15) days prior to Closing; the value of the prepared Inventory <br />shall be determined by multiplying its quantity times the market <br />price on the day of Closing and deducting 56.00 per gross ton <br />loading cost; all as set forth on the schedule (the "Inventory <br />Schedule") to be executed by Seller and Buyer and attached hereto <br />as Exhibit 1.3fb1. Payment at Closing for the Inventory shall be <br />made pursuant to Section 1.3 (a) hereof in accordance with the <br />Inventory Schedule. <br />(c) 'The Price shall be allocated among the <br />Assets as provided in Exhibit 1.3(c1 hereto. None of the parties <br />shall take any tax position inconsistent with such allocation and <br />each of the parties shall reflect such allocation where relevant <br />in all tax filings made by it. <br />1.4 No Assumption of Liabilities. Buyer shall <br />not assume, or in any manner become responsible or liable for, <br />any debts, obligations or liabilities of Seller or Reorganized <br />DMC or any other parties, whether known or unknown, fixed, <br />contingent or otherwise, including, but not limited to, the <br />following: <br />(a) Liabilities arising out of claims by <br />third parties (including any governmental agency or authority) <br />against Seller or DMC alleging any violation of federal, state or <br />other law or violation of rules or regulations thereunder <br />including federal, state and local environmental laws and <br />including but not limited to the Coal industry Retiree Health <br />Benefits Act of 1992, the Comprehensive Environmental Response, <br />Compensation and Liability Act (42 U.S.C. §9601 ~ sea.), the <br />Resource Conservation and Recovery Act (42 U.S.C. §6901 gt sea.), <br />the Toxic Substance Control Act (15 U.S.C. §2601 et sea.), the <br />Clean Water Act (33 U.S.C. §1251 et sea.), the Clean Air Act (42 <br />U.S.C. §7ao1 et seg.), the Federal- Insecticide, Fungicide & <br />Rodenticide Act, the Safe Drinking Water Act (42 U.S.C. g300f et <br />sea.)', the Emergency Planning and Community Right-to-Know Act (42 <br />U.S.C. §11001, et sea.), the Hazardous Materials Transportation <br />Act (49 U.S.C. §1801 gt sea.), the Atomic Energy Act, the <br />Colorado Air Pollution Control Act (C.R.S. g25-7-101 gt sec., <br />Title 25, Article 7), the Colorado Water Quality Control Act <br />(C.R.S. 425-B-101 et sea., Title 25, Article 7), the Colorado <br />Hazardous Waste Act (C.R.S. 425-15-101 et sea., Title 29, Article <br />22), the Colorado Underground Storage Tank Law (C.R.S. ;25-18-101 <br />gt sea., Title 25, Article 18), the Colorado Radiation Control <br />Act (C.R.S.'§25-11-101 et sea., Title 25, Article 11) and the <br />Colorado Hazardous Waste Sites Clean Up Law (C.R.S. §25-16-101 et <br />sea., Title 25, Article 16); <br />(b) Liabilities to employees of Seller or <br />DMC for wages, fees, commissions, workers' compensation, <br />severance pay, termination pay, vacation pay, unemployment <br />benefits, or any other type of liabilities, payments or medical <br />- 3 - <br />