Exhibit G _ 179D Allocation Agreement.doc

This is an Energy Policy Act of 2005 Section 179D Allocation Agreement exhibit for Project No. J-465, One Arsenal Place Renovation at Columbus State University in Columbus, Georgia. The document addresses the allocation of potential Section 179D tax deductions available under the Internal Revenue Code for design professionals who create technical specifications for energy-efficient commercial building property. As part of this design professional services project, proposers are required to indicate their intent regarding Section 179D deduction allocation through one of two options: either to negotiate and seek any Section 179D allocation derived from the project pursuant to an allocation agreement with the Owner, or to waive any such allocation rights. The document requires the proposing firm to select one option, provide the firm name, obtain authorized signature, and include the date of submission.

The Owner reserves the right to retain a third-party consultant to manage and administer the Section 179D allocation process. This exhibit functions as a declaration mechanism ensuring transparency regarding each proposer's position on federal tax incentives related to energy-efficient building design. No specific pricing, contract term, award date, or other contractual terms are detailed within this exhibit, as it serves solely to establish the proposer's election regarding potential tax deduction allocation eligibility under Section 179D.