¶ 7.06    Claim Limitation Relating to a Tax Strategy Deemed To Be Within the Prior Art under 35 U.S.C. 102 and/or 103

Claim limitation "[1]" has been interpreted as a strategy for reducing, avoiding, or deferring tax liability ("tax strategy") pursuant to Section 14 of the Leahy-Smith America Invents Act.  Accordingly, this claim limitation is being treated as being within the prior art and is insufficient to differentiate the invention of claim[2] from the prior art.  

Examiner Note:

1.  In bracket 1, recite the claim limitation that relates to a tax strategy.  For more information see the memorandum Tax Strategies Are Deemed To Be Within the Prior Art issued on September 20, 2011.

2.  In bracket 2, insert claim number(s), pluralize "claim" as appropriate.