diff --git a/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md b/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md
index 22ac6e9..159d1b3 100644
--- a/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md
+++ b/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md
@@ -114,6 +114,19 @@ This Agreement specifically implements:
 
 * **Operational Standards**: Uniform operational standards, electronic recordkeeping requirements, and compliance protocols ensuring consistent business operations while maintaining series isolation and regulatory compliance.
 
+### Tax and Regulatory Considerations
+
+This amendment and restatement has been structured with careful consideration of:
+
+* Federal, state, and local tax implications for the Company and its series;
+
+* Securities law compliance for current and future capital raising activities;
+
+* Regulatory requirements across all jurisdictions where the Company and its series operate; and
+
+* Preservation of favorable tax treatment for all existing and prospective members.
+
+
 ## Section 1.4 - Effect of Amendment and Restatement
 
 Upon execution of this Agreement: