will satisfy an obligation of the promisee to pay money to the beneficiary; or (b) the circumstances indicate that the promisee intends to give the beneficiary the benefit of the promised performance. (2) An incidental beneficiary is a beneficiary who is not an intended beneficiary. Restatement (Second) of Contracts § 302 (1981). The Restatement clarifies in a comment that “[t]his section distinguishes an ‘intended’ beneficiary, who acquires a right by virtue of a promise, from an ‘incidental’ beneficiary, who does not.” Id. § 302 cmt. a. The intent of the contracting parties to provide a benefit to the third party is the “cornerstone of a claim for third-party beneficiary status.” Flexfab, 424 F.3d at 1260. The intent to benefit the third-party must be clear. Mont., 124 F.3d at 1273 (<HOLDING>). However, “[t]he intended beneficiary need not
holding that a plaintiff must fall within a class clearly intended to be a beneficiary thereby holding that advertising and selling expenses incurred by a manufacturer clearly fall within the class of charges which congress intended to be included in the tax base as they enter into the composition of the wholesale selling price holding that third party must fall within a class clearly intended to be benefitted by the contract holding under minnesota law that third party was not intended beneficiary merely because contract for sale of fixtures required title to pass from seller through third party to buyer holding that a third party who received allegedly defective products as gifts from a consumer was not within the class of persons that cutpa was intended to protect