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<br />il. This Order (a) is and shall be effective as a <br />determination that upon the closing of the sale of the Assets all <br />Encumbrances existing as to the Msets have been and are hereby <br />edjudged and declared to be unconditionally released, discharged <br />and terminated and (b) is and shall be binding upon and governs <br />the acts of all persons and entities, including, without <br />limitation, all filing agents, Tiling officers, title agents, <br />title companies, recorders of mortgages, recorders of deeds, <br />registrars of deeds, county auditors or treasurers, <br />administrative agencies, governmental departments, secretaries of <br />state, federal, state and local officials and all other persons <br />and .entities who may be required by operation of law, the duties <br />of their office or contract, to accept, file, register or <br />otherwise record or release any documents, instruments or liens, <br />or who may be required to report or insure any title or state of <br />title in or to any of the Assets. <br />12. Pursuant to Bankruptcy Code section 1146(c), the sale <br />of the Assets shall be exempt from any and all ctamp, value <br />added, transfer, recording and other similar taxes and any <br />transfer or recording fees or other similar coats incurred or <br />assessed by any federal, state, local or other taxing authority <br />(including interest and penalties, if any). <br />13. The reversal or codification on appeal of the <br />authorization to sell granted by this Order shall not affect the <br />6 <br />