<html><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class=""><meta http-equiv="Content-Type" content="text/html; charset=utf-8" class=""><div style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class=""><br class=""><div class=""><br class=""><blockquote type="cite" class=""><div class="">On 19 Jul 2019, at 14:29, Julie Hedlund <<a href="mailto:julie.hedlund@icann.org" class="">julie.hedlund@icann.org</a>> wrote:</div><br class="Apple-interchange-newline"><div class=""><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif; caret-color: rgb(0, 0, 0); font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class="">-- NOTE: for accounting reasons it might be better to have refunds (if any) in the form of discounts/</div></div></blockquote><div class=""><br class=""></div>Good evening:</div><div class=""><br class=""></div><div class="">Is that really an ‘accounting’ reason.</div><div class="">It looks to me more like a tax issue.- The refund would be taxed as income. Correct?</div><div class=""><br class=""></div><div class="">In any event. I recall my opposition to any refunds or discounting policy until the applicant support policy has been established.</div><div class=""><br class=""></div><div class=""> CW<br class=""><blockquote type="cite" class=""><div class=""><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif; caret-color: rgb(0, 0, 0); font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><o:p class=""></o:p></div><br class="Apple-interchange-newline"></div></blockquote></div><br class=""></div></body></html>