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consult with the Secretary in the development and finaliza- tion of such regulations. (B) EQUITABLE TREATMENT.—The regulations pre- scribed under subparagraph (A) shall take into account the differences in risks posed to the financial stability of the United States by financial companies, the differences in the liability structures of financial companies, and the different bases for other assessments that such financial companies may be required to pay, to ensure that assessed financial companies are treated equitably and that assess- ments under this subsection reflect such differences. (p) UNENFORCEABILITY OF CERTAIN AGREEMENTS.— (1) IN GENERAL.—No provision described in paragraph (2) shall be enforceable against or impose any liability on any person, as such enforcement or liability shall be contrary to public policy. (2) PROHIBITED PROVISIONS.—A provision described in this paragraph is any term contained in any existing or future standstill, confidentiality, or other agreement that, directly or indirectly— (A) affects, restricts, or limits the ability of any person to offer to acquire or acquire; (B) prohibits any person from offering to acquire or acquiring; or (C) prohibits any person from using any previously disclosed information in connection with any such offer to acquire or acquisition of, all or part of any covered financial company, including any liabilities, assets, or interest therein, in connection with any transaction in which the Corporation exercises its authority under this title. (q) OTHER EXEMPTIONS.— (1) IN GENERAL.—When acting as a receiver under this title— (A) the Corporation, including its franchise, its capital, reserves and surplus, and its income, shall be exempt from all taxation imposed by any State, county, municipality, or local taxing authority, except that any real property of the Corporation shall be subject to State, territorial, county, municipal, or local taxation to the same extent according to its value as other real property is taxed, except that, notwithstanding the failure of any person to challenge an assessment under State law of the value of such prop- erty, such value, and the tax thereon, shall be determined as of the period for which such tax is imposed; (B) no property of the Corporation shall be subject to levy, attachment, garnishment, foreclosure, or sale with- out the consent of the Corporation, nor shall any involun- tary lien attach to the property of the Corporation; and (C) the Corporation shall not be liable for any amounts in the nature of penalties or fines, including those arising from the failure of any person to pay any real property, personal property, probate, or recording tax or any recording or filing fees when due; and LAWS (D) the Corporation shall be exempt from all prosecu- tion by the United States or any State, county, munici- pality, or local authority for any criminal offense arisingPUBLIC with on anorris VerDate Nov 24 2008 21:17 Aug 02, 2010 Jkt 089139 PO 00203 Frm 00138 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL203.111 PUBL203