Neither the administrator nor the City makes any commitment or guarantee that any amounts paid to or for the benefit of a participant under Article 5 will be excludable from the participant’s gross income for federal or state income tax purposes, or that any other federal or state income tax treatment will apply to or be available to any participant. It shall be the obligation of each participant to determine whether each payment under Article 5 is excludable from the participant’s gross income for federal and state income tax purposes, and to notify the City if the participant has reason to believe that any such payment is not so excludable. (Ord. 5851-NS § 1 (part), 1988)