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The following is an excerpt from a S-4/A SEC Filing, filed by VICORP RESTAURANTS INC on 8/16/2004.
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VICORP RESTAURANTS INC - S-4/A - 20040816 - BENEFICIAL_OWNERS

notes by following the procedures described below under the caption “The exchange offer— Guaranteed delivery procedures.”
 
Special procedures for
     beneficial owners
If you are a beneficial owner whose original notes are registered in the name of a broker, dealer, commercial bank, trust company or other nominee and you wish to tender your original notes in the exchange offer, you should promptly contact the person in whose name the original notes are registered and instruct that person to tender on your behalf.
 
If you wish to tender in the exchange offer on your own behalf, prior to completing and executing the letter of transmittal and delivering your original notes, you must either make appropriate arrangements to register ownership of the original notes in your name or obtain a properly completed bond power from the person in whose name the original notes are registered.
 
United States federal income
     and estate tax considerations
We believe that the exchange of exchange notes for original notes in the exchange offer will not be a taxable transaction for United States federal income tax purposes. See the discussion below under the caption “Certain United States federal income and estate tax considerations” for more information regarding the tax consequences to you of the exchange offer.
 
Use of proceeds We will not receive any cash proceeds from the exchange offer.
 
Exchange agent Wells Fargo Bank, National Association is the exchange agent for the exchange offer. You can find the addresses and telephone number of the exchange agent below under the caption “The exchange offer— Exchange agent.”