Seller agrees to reasonably cooperate with Purchaser, at no expense or liability to Seller, to allow Purchaser to effectuate a 1031 tax deferred exchange ("Exchange") in connection with the Real Property; provided, however, that such cooperation shall be subject to the provisions of Section 20.2 below and in no event shall Seller be obligated to take any action that would delay the Closing or result in any increased obligations or liabilities to the Seller. Seller consents to the assignment of this Contract by the Purchaser to an exchange accommodator for the sole purpose of completing such Exchange. It is expressly agreed by the parties hereto that Purchaser's inability to obtain the desired tax treatment for any Exchange shall not affect the enforceability of this Contract and that nothing herein shall be construed as a representation or warranty by a party that the other party will, in fact, be eligible for any of the benefits of an Exchange.