Exhibit G _ 179D Allocation Agreement.doc

This is an Exhibit G allocation agreement acknowledgment form for Project No. J-458-DP, the Daniel Guggenheim School of Aerospace Engineering at Georgia Institute of Technology in Atlanta, Georgia. The document pertains to design professional services and addresses Section 179D of the Internal Revenue Code as enacted under the Energy Policy Act of 2005. The form requires proposers to indicate their intent regarding potential Section 179D tax deductions related to energy efficient commercial building property designed as part of the project. Proposers must select one of two options: either express intent to negotiate and seek Section 179D deduction allocation from the Owner as a Designer, or decline to pursue any such allocation.

The Owner reserves the right to retain a third-party consultant to manage and administer the allocation process pursuant to a formal allocation agreement. The document requires the submitting firm to provide its name, an authorized signature, and the date of submission. This acknowledgment form is a standard component of the RFQ process for design professional services on this capital project and serves to clarify the proposer's position on federal tax incentive opportunities available under energy efficiency provisions.