The Settlement ensures a total release of the Settlement Classes’ claims in exchange for and upon payment of the full amount of an award by the United States in the amount set forth for each member of the Settlement Classes as listed in Exhibits A and B of the Settlement Agreement, inclusive of interest with each party to bear its own costs, attorney fees, and expenses. Similarly, the United States, to the extent permitted by law, releases, waives, withdraws, and abandons any and all claims against the Settlement Classes based upon, arising out of, or in any way directly related to CSR reimbursements except (a) any liability arising under Title 26, United States Code (Internal Revenue Code); (b) any criminal liability; and (c) any fraud.