With any relationship, the boundaries between people can sometimes become blurred. An interaction that has been identified in social work practice as a potential for blurring boundaries is called countertransference. This dynamic occurs when a social worker unconsciously relates to the clients situation. Perhaps the client reminds the social worker of themselves at a point in their lives or of a close friend. This perspective may result in intense feelings, a narrowing of professional boundaries, and ultimately a weakened client-social worker relationship.
Similarly, these same intense feelings can occur in the client if the client aligns the social worker with an influential person in their life, such as seeing the social worker as a mother figure. This phenomenon is known as transference. Reflect on countertransference and transference and how you might minimize its effects in a social work scenario.
Define the concepts of countertransference and transference as they relate to working with a client.
Identify a population or a social issue to which you may personally relate.
Reflect on and describe how countertransference could negatively impact your relationship with a client who may relate to the population or social issue you identified.
Reflect on and describe how the client may engage in transference with you for similar reasons. Identify two strategies you would use to address countertransference and/or transference in this scenario.
Psychoanalytic Social Work, 18:136148, 2011
Copyright Taylor & Francis Group, LLC
ISSN: 1522-8878 print / 1522-9033 online
Working Through Countertransference Blocks
in Cultural-Competence Training
Ben-Gurion University, Beer-Sheva, Israel
The encounter with clients from diverse cultural backgrounds may
stir in the practitioners intense counter-transferencial reactions,
which if unexplored may obstruct the helping relationships and in-
terventions. This article presents and demonstrates a cultural com-
petence training where such countertransference can be worked
through. The training applies a combination of narrative analysis
that emphasizes the active participation of the listener in the sense-
making process and of the exploration of group processes from a
psychoanalytically oriented point of view. Presented are four vi-
gnettes that demonstrate different types of countertransference and
of the group process.
KEYWORDS immigration, cultural competence, countertransfer-
It is commonly agreed that three basic elements are necessary for effective
cross-cultural practice in the helping professions: cultural awareness, culture-
specific knowledge, and culture-attuned skills (Lu, Lum, & Chen, 2001; Sue,
2001; Lee & Greene, 2003). Cultural awareness typically implies the aware-
ness of the impact of culture on the lives of clients, but also self-awareness
of practitioners as to their own cultural background, and culturally molded
attitudes, beliefs, and biases (NASW, 2001). Expanding practitioners self-
awareness is, therefore, one of the aims of cultural-competence training. To
achieve this aim, experiential learning has become an important compo-
nent in training (Weaver, 1998; McCreary & Walker, 2001; Lijtmaer, 2004).
A multitude of experiential techniques is applied in training, among them
structured exercises and role play (Arbour, Bain, & Rubio, 2004), narrative
Address correspondence to Julia Mirsky, Social Work Department, Ben-Gurion University,
PO Box 653, Beer-Sheva, 84105, Israel. E-mail: [emailprotected]
Countertransference Blocks in Cultural-Competence Training 137
analysis (Kerl, 2002), cultural immersion (Lough, 2009), multimedia and Web-
based learning (Korhonen, 2004), etc.
Viewing self-awareness as a prerequisite for developing cultural aware-
ness as well as internalizing cultural knowledge and skills, this article sug-
gests that conscious as well as unconscious barriers to self-awareness need
to be overcome in training programs for cultural competence. The en-
counter with clients from a different culture, whose experiences as immi-
grants, refugees, or members of a social minority are unfamiliar to Western
practitioners, may stir in the latter a myriad of intense, often unconscious,
emotions. The term cultural countertransference, borrowed from the clin-
ical context, was put forward to denote such emotional reactions. It was
suggested that cultural countertransference is expressed in a matrix of in-
tersecting cognitive and affect-laden beliefs and experiences that may exist
within the practitioner at varying levels of consciousness. Within this matrix
lies the practitioners cultural life value system; theoretical beliefs and prac-
tice orientation; subjective biases about ethnic groups; and subjective biases
about his or her own ethnicity. These countertransference attitudes are often
disavowed by the practitioner but they may exert a debilitating influence on
the encounter and interventions (Perez-Foster, 1998).
Practitioners who have experienced immigration, even those who be-
long to a similar cultural group as their clients, are not necessarily free
from unconscious counter-transferencial blocks. In addition to the dynam-
ics described above, these practitioners may be dealing with unconscious
conflicts over their own immigrant identities or immigration experiences,
and unresolved personal issues may hamper their empathy toward clients
(Comas-Diaz & Jacobsen, 1991; Chamorro, 2003; Yedidia, 2005).
This article presents a training model for cultural competence that at-
tempts to address conscious as well as unconscious blocks stemming from
practitioners counter-transference. The conceptual assumptions of the model
are presented and followed by number of vignettes that illustrate how the
model is implemented.
THE TRAINING MODEL
Aims and Rationale
The long-term goals of the training are (1) to help practitioners develop
empathy toward clients from various cultural backgrounds, (2) enrich their
knowledge about clients culture, and (3) help them implement culture-
attuned interventions. The training emphasizes the open-ended nature of
this process and encourages ongoing cultural knowledge seeking and skills
developing. An intermediate aim, central to the training model, is to help
trainees develop the awareness of their own subjectivity and of their cultural
attitudes and biases. Modeling is offered for a continuous reflection and
138 J. Mirsky
self-exploration as an inseparable part of multicultural practice in the helping
professions. The training combines two techniquesnarrative analysis and
the exploration of group processeseach based on a conceptual rationale.
Narratives have been increasingly recognized in mental health and re-
lated disciplines as an important source of insight into the complexity of
human experience (Lieblich, 1998; McAdams, Josselson, & Lieblich, 2001).
Narrative techniques are especially suited for the exploration of the experi-
ences of immigrants, refugees, and members of minority populations. They
are flexible and narrator oriented and therefore can contain unique cultural
as well as personal materials (Holland & Kilpatrick, 1993; Peterson & Van
Meir, 1996; Lijtmaer, 2004).
The analysis of narratives is based on the notion that sense making is an
interactive human activity (Glanz, 2003). Therefore, it investigates the mean-
ing (not the cause) of experience, and this meaning is shaped in a collabo-
rative creative relationship between the narrator and the listener. The use of
narrative analysis in training and teaching is recent and follows a postmodern
view of learningthat is, that truth is constructed through the interaction of
participants. When trainees are active participants in the sense-making pro-
cess, learning may result in greater self-awareness, which then becomes the
ground for empathy (Kerl, 2002). This approach is in line with the concept
of intersubjectivity, the intersection of two (or more) subjectives, which has
become a key concept in contemporary psychoanalysis (Schulte, 2000).
The conceptualization of the class setting as a group is based on a
psychodynamic view of group processes. Two fundamental notions typify
this approach: one is that a group mind exists (McLeod & Kettner-Polley,
2004), and the other is that unconscious processes may shape behavior in
groups and the group mind (VanGunten & Martin, 2001). When identified,
verbalized, and made conscious, these processes may be conducive to the
work of the group.
Following these basic notions, it is assumed that the class-group be-
comes a resonant box for immigrants narratives. The conscious and es-
pecially unconscious reactions of the participants come together with the
narrative to create a group sound of the narrative (Mirsky, 2008). The
group resonant box can be conceptualized in Winnicotts terms as a tran-
sitional space: the overlapping space between two (or more) individuals,
neither subjects nor objects but some of both; an imaginary space, in which
the child projects both real and fantasy elements into his play in an effort
to master and comprehend the world (Winnicott, 1953). Through the use
of verbal language (which in adulthood replaces the language of play), the
students, in an effort to comprehend the narrators experience, project into
the group space elements that derive from the narrative (objective) as
well as elements of their own inner world (subjective).
It was demonstrated in a previous publication how when properly iden-
tified, verbalized, and interpreted the group sound may become an important
Countertransference Blocks in Cultural-Competence Training 139
source of insight into the narrators experience (Mirsky, 2008). The present
article shows how group processes may become an invaluable source of
insight into the trainees unconscious emotional reactions, attitudes, and
Setting and Techniques
This model is put into practice in a course that I have been teaching for the
past 10 years to Social Work graduate students at the Department of Social
Work at Ben-Gurion University of the Negev, Israel. It is an elective course
and consists of 48 to 50 academic hours offered over one or two semesters
with weekly sessions (double sessions, in the case of a semester-long course).
Annually, between 24 and 26 students participate in the course.
The course combines two interweaving elements; one is the presentation
and discussion of scientific articles on psychological aspects of migration
and the other is the analysis of immigrants narratives. The readings include
state-of-the-art theoretical and research publications on individual and family
processes in migration, stress, coping strategies, and psychopathology as
well as clinical papers on interventions with clients from diverse cultural
backgrounds and on countertransference with these clients.
The narratives are collected by students through in-depth, unstructured
interviews with people who had experienced migration or cultural transition.
With Israel being an immigrant society with more than one-third of its pop-
ulation foreign born, students have no difficulty finding interviewees in their
immediate environment. Typically they interview their friends, neighbors,
coworkers, and, sometimes, relatives. Interviews are tape-recorded and tran-
scribed. Each student submits a paper based on the analysis of the interview
material and the relevant literature.
Students may choose to present their interviews in class and typically
10 to 12 students opt to do so. The interviewer presents the narrative from
transcripts and almost verbatim for 40 to 45 minutes. Then the class is in-
vited to comment and share their emotional reactions and thoughts that the
narrative evoked. I facilitate the discussion. My comments may have to do
with cultural information or relate to contents or processes that come up in
class and integrate them with relevant literature.
THE MODEL AT WORK
The vignettes below demonstrate how the training model works. The descrip-
tions are based on notes I take after each meeting. The names of students
and interviewees are concealed in order to protect their privacy.
140 J. Mirsky
A Parallel Group Sound
The first vignette demonstrates how a group experiences unconscious de-
fensive processes parallel to the ones that the narrator experiences and how
the working through of such process may bring about change. The title is
borrowed from Rackers concept of parallel counter-transference in an in-
dividual setting, which is widened here to the helping practice in general.
This term denotes an unconscious communication process that occurs in
psychotherapy whereby via the countertransference the therapist can expe-
rience emotions or fantasies that the patient fails to contain and allow into his
or her consciousness (Racker, 1982). When unconscious to the practitioner,
such processes may obstruct the helping interaction. Their identification may
turn them into a source of insight about the client and render the helping
relationships more profound and containing.
Irena, whose narrative was presented in class, immigrated to Israel from
Poland in 1959 when she was in her twenties. About 70 at the time
of the interview, she tells her immigration story in an entertaining and
humoristic way. The class is amused and there is a lot of laughter. Irena
also speaks very positively of her homeland:
Irena: . . . Poland is my homeland. . . . Under the communists . . .
whoever wanted to study ballet or piano could do so, it was all
open and free, it didnt cost anything. University, tooeverything,
everything, everything . . .. Jews hadnt had a bad life in Poland. . . .
In the discussion that follows students initially respond to the way the
story is told:
Student A: Irena is a very talented storyteller. This is the most inter-
esting and by far the funniest story we have heard.
Then they to try to make sense of this style:
Student B: I think this is an indication of inner strength. She is
optimistic, never despairs, and takes all the things that happen to her
Student C : Maybe it is because she was very young. Everything is an
adventure to her.
Student D: And she came with her husband and her brother, who
were apparently very supportive of her.
Some relate to the fact that Irena did not genuinely choose to emigrate
from her homeland:
Student E: She is neither bitter nor angry although she encountered
difficulties in Israel and did not really want to leave Poland.
As more students relate to Irenas strengths and coping abilities, and to
how she loved her homeland, the phrase Jews hadnt had a bad life in
Poland disturbs me more and more. I calculate that Irena, being born
between 1935 and 1937, must have lived in Poland during World War II
and is in fact a Holocaust child-survivor. There is not one word about this
in her narrative. I am surprised how long it took me to become aware of
Countertransference Blocks in Cultural-Competence Training 141
the omission, and that none of the students noticed it either. Only three
weeks previously a Holocaust survivors narrative was presented in class
and we addressed the issue at length. I verbalize my insight:
JM: None of us noticed that Irena omits from her narrative the Holo-
caust, which, living in Poland, she must have gone through.
The students now become aware of other painful experiences against
which Irena activates unconscious defense mechanisms:
Student F : Now that I think of it, the incident with the ship almost
sinking is not funny at all. The way she told it we all laughed, but in
fact she was in mortal danger.
Student D: Also when she finds out that the house where she is
supposed to live does not have running water. I would have been in
shock and furious for being cheated, and she tells it as a funny story.
I summarize the discussion and generalize what we have learned.
JM: What we may be experiencing is an unconscious collusion with
Irenas denial of her traumas. Denial is often an adaptive mecha-
nism vis-a-vis a trauma, and Irena appears, indeed, to be an adjusted
individual. But, in our practice we encounter clients who have ad-
justment difficulties. When we are in an unconscious collusion with
their denial, our ability to help them may become restricted. There-
fore, it is part of our responsibility to constantly explore our own
For further working through, I refer the students to a paper on counter-
transference with immigrant clients.
A Group Mirror to an Individual Member
The next vignette also demonstrates an unconscious resistance to painful
experiences of immigration, but on an individual level. The group mir-
rors to one of its members emotions, which she unconsciously defends
against. Thus the group-work initiates a learning process, which may lead to
greater self-awareness, provided the trainee continues working through the
Dina chose to interview her 60-year-old aunt, who as a child immigrated
to Israel from Morocco. Typically, I discourage students from interviewing
close relatives and warn them that the interview may complicate their
relationships. However, Dina convinced me that the interview was very
important to her and that she was aware of the pitfalls and able to
deal with them. When the narrative is presented in class, it is obvious
to everybody that the aunt has been traumatized by her immigration
and especially by the fact that her parents, stressed by the challenges
of adjustment, were not adequately available and attuned to her. The
narrator describes various traumatic events and the group analysis very
142 J. Mirsky
quickly reveals almost overt and not entirely unconscious bitterness and
grudge the interviewee bears since then.
Dina disagrees with this interpretation and during the group discussion
occasionally protests: this is an exaggeration or you dont know her,
she is not like that, etc. I tell her that she does not have to agree
with what is being said (recalling another reason for not encouraging
interviews with close relativesthe constraints this puts on the group
work). When the class ends, Dina tells me that we totally misunderstood
the narrative, that her aunt is a central figure in the family and a very
competent woman. I repeat that what we interpreted is not the objective
truth and that in her final paper she is free to offer a different view on
Six months later Dina submits an excellent paper, where she is able
to be in touch with her aunts vulnerabilities, integrate them with other
aspects of the aunts personality, and embed the understanding of her
experiences in relevant literature. Here is what Dina writes about the
process she went through:
Dina: My aunts story forced me to deal with painful parts of my
familys past of which I was not aware. Following the interview,
my initial reaction was that my aunt tends to exaggerate and over-
dramatize. The consensus in class as to her being traumatized by
immigration, helped me to connect to her differently, listen to her
more bravely, not to underestimate the intensity of her experiences
and be less judgmental and defensive. . . . My mother is angry with
her for being preoccupied with the past, for not letting go of it. . . .
After the interview I talked to my mother trying to get her to see her
sisters perspective. . . . I suggested to my mother that she reads my
paper, but she never got to it, under various excuses. It is not easy
for my mother too, to cope with the past and she, unlike her sister,
chooses simply not to deal with it. . . .
It was interesting and painful to write the paper remembering that
my mother immigrated to Israel when she was the age of my baby
daughter. I realize how lucky I and my daughter are, that I can lend
myself fully to being a mother and allow my daughter to be what she
needs to bemy daughter.
An Individual as a Mirror to the Group
While the previous vignette highlights the potential contribution of the group
to an individual member, the next one is an example of how an individual
may contribute to a group. Naturally these processes are not mutually exclu-
sive and can complement each other.
Olga, about 30 at the time of the interview, immigrated to Israel from
the former Soviet Union when she was 12. Her narrative centers on her
adolescence, which was typified by endless fights with her parents. They
Countertransference Blocks in Cultural-Competence Training 143
fought over everything: what clothes she was to wear, what friends she
was to spend her time with, curfew, homework, etc. The parents were
working very hard to establish the family in the new country and were
faithful to the more conservative cultural norms of their homeland. Olga,
in touch with native peers and wanting to become like them, rebelled.
At the time of the interview Olgas relationship with her parents was
The group discussion of Olgas narrative very quickly drifts to a dispute
over the acculturation stance of immigrant parents. Some of the students
think that Olgas parents were wrong to try to impose on her norms
that were irrelevant in the new society. Some argue that it was the re-
sponsibility of the educational system to help immigrant parents become
more flexible and accept local norms. In contrast, other students hold
that immigrant parents, stressed as it is by the tasks of adjustment in a
new country, should not be pressured to change but rather supported
to provide the sort of parenting they can best providethat based on
values and norms they internalized in their home culture.
Judging by the emotional intensity of the dispute, I realize that the
group is having trouble integrating the conflicting aspects of parent-
ing in migration. My attempt at integration with reference to research
and clinical materialwhich suggests a more complex approach than
either/ordoes not bring the dispute to closure. When one of the stu-
dents, herself an immigrant from the former Soviet Union, tells the class
that she sent her three-year-old son, born in Israel, to a Russian-speaking
kindergarten, the dispute becomes even more heated. Most of the native-
born students think this could harm the childs integration into the soci-
ety. However, upon hearing about the advantages of Russian-speaking
kindergartenslower fees, longer hours, smaller groups, English and
French as well as physics and chess classesa number of students be-
come rather tempted to send their children there.
At this point, Dunia joins the discussion. She is an Arab-Christian woman
who was born and raised in a small village with an exclusively Arab
population. In order to pursue her graduate studies she moved with her
husband and son to a Jewish city:
Dunia: We decided to take advantage of the possibilities that the
city offers and send our four-year-old son to a Jewish kindergarten.
He is getting an excellent education and is developing wonderfully.
But, there are complications. One day he asked me to light Shabbat
candles, like they did in the kindergarten. It was difficult to explain
to him why we dont light Shabbat candles. Then, there are problems
with our parents every time we go visiting to our home village. His
Arabic is not very good, so they have communication problems. But,
moreover, he is behaving like a Jewish child and they expect of a
child a more restrained behavior. So they constantly tell him dont
do this and dont do that and he does not like going there. They
also criticize us for the way we are bringing him up. It is very difficult.
The sad fact is that we go visiting less and less often.
144 J. Mirsky
This intervention brings the dispute to an end and opens a discussion of
the complexities of cultural transitions for parents as well as children. In
addition, it becomes possible now to explore the reasons for the dispute.
The difficulty students have not to take sides seems to have to do
with the fact that all group participants, except Dunia, are either children
of immigrants, or immigrant parents themselves. It is noteworthy how
only Dunia, more neutral vis-a-vis migration, could offer an integrated
position that allowed the group to overcome the impasse and advance.
My verbalization of this understanding makes sense to the group. I use
this opportunity to suggest the idea of peer supervision as an important
tool in practice with immigrants.
A Complementary Group Sound
Borrowing again from Racker the term complementary countertransference
(Racker, 1982), the next vignette shows how partly unconscious reactions
evoked by covert messages in the narrative may paralyze the group. While in
parallel countertransference the practitioners experiences parallel those of
the client, in this sort of unconscious communication, the practitioners ex-
periences complement those of the client. The exploration of such reactions
and their verbalization is modeled.
Rita, in her late twenties at the time of the interview, centers on the very
bad welcome she received from local peers when she immigrated to Israel
at the age of nine. She was ridiculed and rejected by her classmates. They
called her stinky and bullied her. Her teachers, unaware and, in her
view, uninterested in her, did nothing to help. Back in her homeland,
Rita also had some problems with peers, and her parents came to Israel
in the hope to better her situation. They did not expect this would be the
welcome shed receive. She told them little of her experiences at school
so as not to worry them and they did not feel there was anything they
could do. At the age of 30, Rita is still very bitter and angry with Israeli
society. She is socially isolated and ill adjusted.
After Ritas narrative is presented in class, the atmosphere becomes very
Student A: I feel like crying.
Student B: I cannot believe it. I listen and cannot believe it.
JM: Rita tells us the dirty details. As if saying: This is the true story,
not what you want to believe.
Student C : This is indeed a genuine immigration story, with all the
resentment and anger. Not like the ones we heard so far. I could not
treat hertoo close to home, too painful.
Student D: I thought how when I was a child we had immigrant kids
in class and we were nasty to them.
Countertransference Blocks in Cultural-Competence Training 145
Student A: I took in two immigrant children to host in my house. I
was in touch with their parents who were both physicians and were
too busy to take care of them. When I moved to a different city, the
older boy did not want to speak to me.
JM: Ritas story makes us feel guilty. Some of us feel guilty for what
we did as children. Those of us who are older feel guilty we did not
do enough as parental figures.
Student E: I was 16 when I came and encountered similar reactions.
How a child of 9 deals with this!
Student A: The child really believed she stank!
Student E: She did not integrate into the society, does not feel at
home. My fantasy is to save her.
Student F : Would she have been better off, had she not migrated?
Student G: Were she to remain in her homeland, maybe this would
have not happened to her?
I understand that the guilt the class is feeling paralyzes the students and
pushes them away from Ritas reality into attempts to undo the harm in
fantasy. My initial refection of the guilt sufficed to open the discussion
for students who were immigrants themselves and identify with Rita. But,
it did not suffice to alleviate the guilt and allow a more integrated view
of Rita. Therefore I intervene:
JM: We take all the guilt upon ourselves. There was nothing dra-
matic in Ritas life: no Holocaust, no illness, no abandoning parents.
She comes from a normative family. We feel that we did it to her. We
are to blame. The feeling is so hard to contain, that we flee to fantasy
and then we cannot help much. By failing to contain these feelings,
we confirm our clients own experience that what they went through
is indeed unbearable and cannot be worked through. And we are
busy coping with our own inner world instead of being available to
our clients. When we can tolerate some guilt, we may be able to help
our clients work through their painful experiences and move on with
their lives. We may also be able to change attitudes in the receiving
The group is now able to resume work: the discussion moves to profes-
sional issues such as identifying immigrant adolescents in risk, helping
immigrant children integrate with their local peers, etc.
This article shows how cultural-competence training can address practition-
ers emotional reactions, which may interfere with the provision of appro-
priate service to clients from diverse cultural backgrounds. The encounter
with the other may awaken in the practitioner aspects of the inner world
that have been disclaimed in order to protect the self: weakness, vulnerabil-
ity, or feelings of otherness (Lijtmaer, 2001). The psychic pain of clients,
146 J. Mirsky
which they experience in the encounter with the majority culture, may evoke
intense identification, guilt, or aggression in the practitioner. Unconscious re-
sistances against the awareness of such experiences may block empathy and
sabotage interventions. When such reactions are uncovered and made con-
scious, as was demonstrated above, the way is opened for empathy and
further learning. The term cross-cultural empathy (Dyche & Zayas, 2001), or
cultural empathy (Ridley & Udipi, 2002), developed in the psychotherapeu-
tic context helps conceptualize the process further. Cultural empathy focuses
first and foremost on the practitioners receptivity, emotional resonance with
the other, the ability to see and experience the world through anothers eyes.
The second component of cross-cultural empathy, which complements re-
ceptivity, is knowledge, the intellectual understanding of the others feeling
in order to grasp that persons experience. And finally, collaborative skills
make it possible to translate the emotional resonance and intellectual under-
standing into helpful culturally attuned interventions (Dyche & Zayas, 2001;
Ridley & Udipi, 2002).
This article demonstrates how it is possible in group training to iden-
tify, explore, and resolve failures in receptivity. This work appears to have
opened the way for the acquisition of knowledge and skills. A qualitative
evaluation study was performed over three years, two months after the
completion of each training course. The analysis of personal accounts by
51 trainees (76% of all trainees) revealed that they acquired insight into
the centrality of immigration in the lives of immigrants, the psychological
processes typical to migration, and the unique nature of immigrants ex-
periences. The trainees also reported that in their practice they became
more attentive to their clients experience of migration as well as more
empathetic and respectful toward their clients cultural diversity (Mirsky,
Although the short-term subjective evaluation provides encouraging re-
sults, it needs to be complemented by a long-term follow-up with additional
independent measures. It is important to emphasize that a one-time training
does not suffice to make a culturally competent practitioner. Dinas case
demonstrates how the group work was an incentive, but it was thanks to
her personal choice that Dina embarked upon the journey of self-reflection
and self-exploration. Working through the emotional reactions that arise in
cross-cultural encounters and developing cultural knowledge and skills is a
constant challenge in culturally competent practice.
Arbour, M. P., Bain, B., & Rubio, R. (2004). An evaluation study of diversity training
for field instructors: A collaborative approach to enhancing cultural competence.
Journal of Social Work Education, 40(1), 2738.
Countertransference Blocks in Cultural-Competence Training 147
Chamorro, R. (2003). From the other side: Countertransference in Spanish-speaking
dyads. Journal for the Psychoanalysis of Culture & Society, 8(1), 8487.
Comas-Diaz, L., & Jacobsen, F. (1991). Ethnocultural transference and counter-
transference in the therapeutic dyad. American Journal of Orthopsychiatry, 61,
Dyche, L., & Zayas, L. H. (2001). Cross cultural empathy and training the contem-
porary psychotherapist. Clinical Social Work Journal, 29(3), 245258.
Glanz, L. (2003). Expatriate stories: A vehicle of professional development abroad?
Journal of Managerial Psychology, 18(3), 259274.
Holland, T. P., & Kilpatrick, A. C. (1993). Using narrative techniques to enhance
multicultural practice. Journal of Social Wo
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There is even a dining room kitchen with a hood, a separate chef’s kitchen with a hood, and the mainline kitchen with an on-demand hood. The hood is critical because it contains fire suppressant equipment. Sally states that the three kitchen locations are an added benefit that will permit high-end customers special catering for her inner circle dining parties on the dining room floor. Having the hoods already installed saves a lot of money and may avoid major inspections by the city. If the fire hoods are not functioning correctly, the startup costs could skyrocket and delay the opening. Sally wants us to add that issue to the list to discuss with the owner. She also suggests we determine the effect of the current tenant deciding to hold over beyond the term. The broker was, after all, not too definite about the move-out date, and he only stated that the building was under lease by the restaurant tenant until July or August of this year.
She also points out that the market study specifies that the purchase price is $5,995,000. Sally states that there is also an option to lease the building under an NNN lease arrangement at $35,000 monthly rent plus $4,200 in property taxes monthly. Sally wonders out loud whether there was a potential for incurring other charges.
The broker provides you with three possible agreements: Contract for Sale of Commercial Property, Commercial Lease Agreement, and Triple Net (NNN) Lease Agreement. Analyze the terms and conditions of each agreement and their impact on your business plans. Redraft clauses based on changes you would like to make to your business plan’s long-term goals; fill in missing or blank sections and information; change any term or add clauses to match your goals. Make a list of the issues to discuss with the broker to negotiate favorable terms in the revisions you suggest. You will need this list and any changes for future assignments.
Review and complete the following agreements using all of the facts available and your understanding of the three transactions’ effect on your plans as presented in the case study. Complete all documents using the facts from the case study. Make all changes using a contrasting blue font.
Contract of Sale of Commercial Property (DOCX)
Commercial Lease Agreement (DOCX)
Triple Net (NNN) Lease (DOCX)
Your research has produced the following information to analyze options in property transactions. Review the following for information and general references:
Considerations for the Terms Needed in the Sale of a Commercial Property (Baker Donelson)
The Purchase and Sale Agreement (Clark Wilson) links to an external site. – addresses various contract paragraphs and types of revisions available.
Digital Commons Contract Tips (University of Tulsa)
REAL ESTATE SALE CASE STUDY
1424-1450 N FEDERAL HWY,
BOCA RATON, FL 33432
Sale Type Investment
Cap Rate 7.01%
Sale Conditions Lease Option
Property Type Retail
Property Sub-type Restaurant
Building Class C
Lot Size 1.36 AC
Gross Leasable Area 7,615 SF
No. Stories 1
Year Built 1970
Parking Ratio 10/1,000 SF
Zoning Description B4
APN / Parcel ID 06-43-47-20-15-001-
Date Created 5/29/2019
Total 7615 Sq. Feet 6,000 Square foot Under Air, with a 1,615 square foot Outdoor
Covered Patio and deck for outside dining.
Local 24-Hour always open 30 year old diner chain currently in three locations
Walking distance to Downtown and Mizner Park and the Museum. Additionally, the IPIC
Theater is just within half mile
Property can seat 259 combined inside and outside, 93 Parking spaces and a covered
patio seating with a full bar and wine case set up
Located on the FAU (Florida Atlantic University) corridor on Federal Hwy just north of
Glades Road with a B-4 Zoning
Current tenant in building is relocating by August 31st, 2019 meaning this is a wonderful
owner/user OR investment opportunity
Strategically positioned along heavily trafficked North Federal Highway with a Vehicle
Per Day count of over 34,000 cars
Free-Standing Restaurant Building, For SALE at $5,995,000 OR NNN Lease for $35,000
monthly, plus $4,200 in property taxes monthly Current Tenant Relocating by July 2019 or
August 2019. The property is offered for Sale or Lease By the Owner. Half A Mile North of
Mizner Park, Boca Downtown Museum, and IPIC Theater. Free Standing Luxury Building
recently renovated in 2013, In and Out. The current tenant operates 7 Days a Week, 24 Hours.
Tenant scheduled to vacate in July or August of this year, per request. Exterior covered Patio
and partially uncovered with Fire torches and Water Fountain. Full Bar and Wine Cabinet
Display area. Dining room Kitchen with Hood, separate Chef’s Kitchen with Hood and Main Line
Kitchen with On Demand Hood.
Brokers Representation of Property owners position
1) The Owners position: What do they want? Why?
The Seller would like to capitalize on his most profitable real estate holdings. Selling the
property at maximum return is the Owner’s ultimate goal, and she realizes that the age
of the building is eventually going to present problems in any future sale, even though
the building was recently completely renovated. The building owners’ interest is to sell,
preferably within the next two months, before or on the date of the current lease
terminates. If not, the Owner’s carrying cost increases since the building may go vacant
until she identifies a new leaseholder. A sale solves all of the Owner’s issues because
the price includes the Amortization of the building renovation costs in the asking price,
including a six-month lease recovery premium in the event the building was to remain
vacant until a sale. The Broker has stated that that the Owner would consider a lease
arrangement either a straight term or a Triple Net lease. There is also the option for any
variation such as a Net or Net-Net Lease with terms such as taxes, utilities,
Amortization of the renovation costs, and rent-plus percentage based on Gross income
from the Restaurant.
The property owner believes that the property fits well within Sally’s plan to establish a
new Restaurant. Great location, floor setup, lots of parking. The current tenant has had
an exceptional long-term reputation in the area, and the customer base should help
establish and carry over to the new Restaurant.
The though is that If the purchase price is too top-heavy, maybe they will consider the
NNN Lease options. There may be some room for negotiation on the purchase price,
but that depends on Sally’s costs model. There may be a slight margin based on the
carryover of the tenant or discounting the lease price if Sally assumes the final lease
period any holdover pass the lease period. Also, the cleanout costs are high, and
maybe if there was an assumption of that responsibility, there could be adjustments
An assumption probably would make sense if Sally wants to get in early to renovate to
the floor plan and set up the kitchen and dining floor and start ordering and stocking
The Owner believes that his walk-away alternative is that he will not go over a 20%
discount on all pricing terms. He is willing to carry the property until a buyer comes
along within, at least the end of the current tenant lease expires.
The Owner will discount the price of the sale by as much 30% net thirty-days if offered a
cash buyout and not have to wait for financing to take place.
The Owner realizes that the best solutions for both parties would be to reach a
reasonable price reduction with incentives to close early and turn lease period revenue
over to the buyer.
FINANCIAL SUMMARY (PRO FORMA – 2019)
Gross Rental Income
Annual Per SF 55.15
Annual Per SF –
Annual Per SF –
Effective Gross Income
Effective Gross Income
Annual Per SF 55.15
Net Operating Income
Annual Per SF –
[1 Mile \/]
$0K – $35K 32% $35K – $75K 34.4% $75K – $100K 10.2% $100K+23.4%
$0K – $35K 1,775
$35K – $75K 1,910
$75K – $100K 564
0 – 1920.1%20 – 2913.6%30 – 3914.8%40 – 4912.4%50 – 6420.8%65+18.4%
0 – 19 2,869
20 – 29 1,934
30 – 39 2,113
40 – 49 1,763
50 – 64 2,962
1 mi 3 mi 5 mi
[15 Min Drive \/]
1 Mile 14,259
3 Mile 74,783
5 Mile 177,827
1 Mile 9,942
3 Mile 57,482
5 Mile 153,525
1 Mile 15,710
3 Mile 81,307
5 Mile 190,006
1 Mile 15,760
3 Mile 84,516
5 Mile 171,639
1 Mile 2,191
3 Mile 8,493
5 Mile 15,527
Average Household Income
1 Mile $96,376
3 Mile $110,391
5 Mile $98,696
Median Household Income
1 Mile $59,231
3 Mile $74,611
5 Mile $65,969
Total Consumer Spending
1 Mile $163.57M
3 Mile $936.46M
5 Mile $2.2B
1 Mile 41.2
3 Mile 47.1
5 Mile 48.7
1 Mile 6,325
3 Mile 32,447
5 Mile 81,325
Percent College Degree or Above
1 Mile 25%
3 Mile 27%
5 Mile 26%
Average Housing Unit Value
1 Mile $498,302
3 Mile $547,651
5 Mile $460,971
MAJOR TENANT INFORMATION
SF Occupied 7,615
Lease End Date July 2019
Collection Street: N Federal Hwy
Cross Street NE 15th Ter, SW
Traffic Vol 34,622
Distance 0.14 mi
Collection Street: NE 5th Ave
Cross Street NE 16th St, N
Traffic Vol 6,578
Distance 0.18 mi
Collection Street: Glades Rd
Cross Street N Federal Hwy, E
Traffic Vol 22,699
Distance 0.24 mi
Collection Street: Glades Rd
Cross Street N Federal Hwy, E
Traffic Vol 22,744
Distance 0.28 mi
Collection Street: NE 20th St
Cross Street NE 4th Way, NE
Traffic Vol 15,308
Distance 0.28 mi
Boca Raton Commuter Rail (Tri-County
Drive 9 min
Distance 4.1 mi
Deerfield Beach Commuter Rail (Tri-County
Drive 13 min
Distance 5.5 mi
Palm Beach International Airport
Drive 37 min
Distance 25.7 mi
Fort LauderdaleHollywood International
Drive 38 min
Distance 26.7 mi
TRANSIT SCORE CONTRACT OF SALE OF COMMERCIAL PROPERTY
This Contract of Sale of Commercial Property (the Agreement) is made and effective [DATE],
BETWEEN: [YOUR COMPANY NAME] (the “Seller”), a corporation organized and existing under the laws of the [State/Province] of [STATE/PROVINCE], with its head office located at:
[YOUR COMPLETE ADDRESS]
AND: [PURCHASER NAME] (the “Purchaser”), an individual with his main address located at OR a corporation organized and existing under the laws of the [State/Province] of [STATE/PROVINCE], with its head office located at:
In consideration of the covenants and agreements of the respective parties, as set forth below, Seller agrees to sell and convey to Purchaser, and Purchaser agrees to purchase and take from Seller, the real property situated in [CITY], [STATE], and particularly described as follows:
[SET FORTH LEGAL DESCRIPTION]
together with all improvements on the property and appurtenances to it, and the articles of equipment and other personal property listed in Exhibit A, which is attached and incorporated by reference. The real and personal property described above is referred to as property.
Transfer to Purchaser shall include all right, title, and interest of Seller in and to all streets, alleys, roads, and avenues adjoining the real property, and shall further include any award for damaging or taking by eminent domain by public or quasi-public authority, of the real property or any part of it.
The purchase price for property is [AMOUNT], payable as follows:
A. Conveyance of title to property shall be by warranty deed with full covenants, executed by Seller [IF APPROPRIATE, ADD: ACCOMPANIED BY A DULY CERTIFIED RESOLUTION OF THE BOARD OF DIRECTORS OF SELLER, AUTHORIZING THE CONVEYANCE], to Purchaser or Purchasers nominees. Title to be conveyed shall be good and marketable, subject only to [SPECIFY ACCEPTABLE LIENS, ENCUMBRANCES, RESTRICTIONS, EASEMENTS AND OTHER BURDENS].
B. Property is presently occupied by [NUMBER] tenants under month-to-month tenancies or leases, as set forth in Exhibit B, which is attached and made a part of this agreement. Transfer of title and possession to property shall be subject to those tenancies, but all right, title and interest of Seller in property shall be transferred to Purchaser or its nominees at the time of conveyance of title.
C. Conveyance of title shall be made and sale closed within [NUMBER] days after the date of this agreement. Title shall be evidenced by a standard form title insurance policy issued by [NAME OF TITLE COMPANY], insuring title to property to be in Purchaser or its nominees, subject only to the matters set forth in this agreement
If, at the time of transfer of title, property or any part of property is subject to an assessment or assessments payable in installments, all such installments not due or delinquent at the time of transfer shall nevertheless be deemed to be due and payable at such time and as liens on the real property described above, and all such assessments shall be paid and discharged by Seller.
A. Escrow shall be opened with [NAME OF ESCROW COMPANY]. Such instructions as the escrow company may require, not inconsistent with the provisions of this agreement, shall be signed and filed by the parties.
B. The following items shall be prorated as of the close of escrow: rentals, real estate taxes due but not delinquent, prepaid insurance premiums [ADD OTHER ITEMS, AS APPROPRIATE].
C. Escrow shall close when the escrow company is in a position to record all documents required under this agreement, make all disbursements, and [ISSUE OR SECURE]
a title insurance policy.
RISK OF LOSS; MAINTENANCE; TRANSFER OF POSSESSION
A. Risk of loss or damage by fire or other casualty to property or any part of property prior to close of escrow shall be the risk of Seller. In the event of such loss or damage prior to closing, this agreement shall not be affected but Seller shall assign to Purchaser all rights under any insurance policy or policies applicable to the loss. If action is necessary to recover under any casualty policy, Seller shall grant permission to bring the action in Sellers name.
B. Improvements and personal property described above shall be maintained in their present condition prior to the close of escrow by Seller, wear from normal and reasonable use and deterioration excepted.
C. Possession of property, subject to the leases and tenancies referred to above, shall be transferred at close of escrow.
Seller warrants that property is zoned for commercial purposes and that all existing uses are lawful and within such zoning. Purchaser plans the use of property for [DESCRIBE PURPOSES]. Purchaser intends to apply for a [BUILDING PERMIT OR AS THE CASE MAY BE] for such additional use, and for appropriate amendments to the existing zoning plan for the area in which property is located. Seller will cooperate fully with Purchaser with respect to the contemplated plans. If Purchaser is unable to proceed with the described project because of any adverse decision of [CITY], or any board, commission, or officer of [CITY], Purchaser shall [STATE AGREED REMEDY, SUCH AS: REMIT [AMOUNT OF THE PURCHASE PRICE BY CREDITING THAT AMOUNT ON THE PURCHASE-MONEY MORTGAGE TO BE EXECUTED BY PURCHASER IN FAVOR OF SELLER].
A commission of [AMOUNT] has become due from Seller to [NAME OF BROKER] by reason of the sale provided for in this agreement. That amount shall be paid to broker at close of escrow directly, from cash payable on close to Seller.
Within [NUMBER] days after the date of acceptance of this contract, the Seller will provide and deliver to Buyer or Buyers Attorney, a new spotted certified survey having all corners staked and showing all improvements upon the Property.
EXAMINATION OF TITLE AND TIME OF CLOSING
If the title evidence and survey as specified above disclose that Seller is vested with fee simple title to the Property (subject only to the permitted exceptions set forth above acceptable to Buyer), this sale shall be closed and Buyer shall perform the agreements made in this contract, at the office of Buyers Attorney, on or before [NUMBER] days after acceptance of this contract. If title evidence or survey reveal any defect or condition which is not acceptable to Buyer, the Buyer shall, within [NUMBER] days, notify the Seller of such title defects and Seller agrees to use reasonable efforts to remedy such defects and shall have [NUMBER] days to do so, in which case this sale shall be closed within [NUMBER] days after delivery of acceptable evidence to Buyer and Buyers Attorney that such defects have been cured. Seller agrees to pay for and clear all delinquent taxes, liens, and other encumbrances, unless the parties otherwise agree. If Seller is unable to convey to Buyer a good and insurable title to the Property, the Buyer shall have the right to demand all sums deposited by Buyer and held by or for the Seller. At the same time, Buyer shall return to Seller all items, if any, received from Seller, whereupon all rights and liabilities of the parties to this contract shall cease. However, the Buyer shall have the right to accept such title as Seller may be able to convey and to close this sale upon the other terms as set forth in this contract.
DEFAULT BY BUYER
If Buyer fails to perform the agreements of this contract within the time set forth herein, Seller may retain, as liquidated damages and not as a penalty, all of the initial deposit, it is being agreed that this is Sellers exclusive remedy.
DEFAULT BY SELLER
If Seller fails to perform any of the agreements of this contract, all deposits made by Buyer shall be returned to Buyer on demand, or the Buyer may bring suit against Seller for damages resulting from the breach of contract, or the Buyer may bring an action for specific performance. Buyers remedies are cumulative and not exclusive of one another, and all other remedies shall be available in either law or equity to Buyer for Sellers breach hereof.
ATTORNEY FEES AND COSTS
If any litigation is instituted with respect to enforcement of the terms of this contract, the prevailing party shall be entitled to recover all costs incurred, including, but not limited to, reasonable attorney’s fees and court costs.
CONDITION OF THE PROPERTY
Seller agrees to deliver the Property to Buyer in its present condition, ordinary wear and tear excepted, and further certifies and represents that Seller knows of no latent defect in the Property. All heating, cooling, plumbing, electrical, sanitary systems, and appliances shall be in good working order at the time of closing. Seller represents and warrants that the personal property conveyed with the premises shall be the same property inspected by Buyer and that no substitutions will be made without the Buyers written consent. Buyer may also inspect or cause to be inspected the foundation, roof supports, or structural member of all improvements located upon the Property. If any such system, appliance, roof, foundation, or structural member shall be found defective, Buyer shall notify Seller at or before closing and Seller shall thereupon remedy the defect forthwith at its sole expense (in which case the time for closing shall be reasonably extended as necessary). If the costs of such repairs shall exceed [%] of the total purchase price, Seller may elect not to make such repairs and the Buyer may elect to take the Property in such defective condition and deduct [%] from the purchase price or Buyer may, at his/her option, elect to terminate this contract and receive the full refund of all deposits and other sums tendered hereunder. In addition, Seller agrees to remove all debris from the Property by date of possession.
Seller shall deliver possession to Buyer no later than the closing date unless otherwise stated herein. Seller represents that there are no persons occupying the Property. Seller agrees to provide true and accurate copies of all written leases to Buyer within [NUMBER] days after the date of acceptance of this contract. Said leases are subject to Buyers approval. Seller shall provide such letters notifying tenants to pay rent to the buyer after closing as Buyer may reasonably request. Seller warrants that any rent rolls and other income and expense data provided to Buyer are complete and accurate, all of which must be acceptable to Buyer.
Any notices required to be given herein shall be sent to the parties listed below at their respective addresses either by personal delivery or by certified mail – return receipt requested. Such notice shall be effective upon delivery or mailing.
BINDING EFFECT OF AGREEMENT
This agreement and the covenants and agreements of it shall bind and inure to the benefit of the parties, and their respective heirs, personal representatives, successors and assigns. Unless the agreement otherwise requires, the covenants of this agreement shall survive the transfer of title.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written. [NUMBER] duplicate originals of the agreement have been signed.
Authorized Signature Authorized Signature
Print Name and Title Print Name and Title
IMPROVEMENTS, APPURTENANCES AND EQUIPMENT COMMERCIAL LEASE AGREEMENT
This Lease Agreement (the Agreement) is made and effective [DATE],
BETWEEN: [YOUR COMPANY NAME] (the “Landlord”), a corporation organized and existing under the laws of the [State/Province] of [STATE/PROVINCE], with its head office located at:
[YOUR COMPLETE ADDRESS]
AND: [TENANT NAME] (the “Tenant”), an individual with his main address located at OR a corporation organized and existing under the laws of the [State/Province] of [STATE/PROVINCE], with its head office located at:
1. DESCRIPTION OF PREMISES
Landlord leases to Tenant the premises located at [ADDRESS], [CITY], [STATE], and described more particularly as follows:
[INSERT LEGAL DESCRIPTION].
2. GRANT OF LEASE
Landlord, in consideration of the rents to be paid and the covenants and agreements to be performed and observed by the Tenant, does hereby lease to the Tenant and the Tenant does hereby lease and take from the Landlord the property described in Exhibit “A” attached hereto and by reference made a part hereof (the “Leased Premises”), together with, as part of the parcel, all improvements located thereon.
3. LEASE TERM
Total Term of Lease: The term of this Lease shall begin on the commencement date, as defined in Section b) of this Article 3, and shall terminate on [DATE].
Commencement Date: The “Commencement Date” shall mean the date on which the Tenant shall commence to conduct business on the Leased Premised, so long as such date is not in excess of [NUMBER] days subsequent to execution hereof.
The parties hereto may elect to extend this Agreement upon such terms and conditions as may be agreed upon in writing and signed by the parties at the time of any such extension.
Page 10 of 19
5. DETERMINATION OF RENT
The Tenant agrees to pay the Landlord and the Landlord agrees to accept, during the term hereof, at such place as the Landlord shall from time to time direct by notice to the Tenant, rent at the following rates and times:
a. Annual Rent: Annual rent for the term of the Lease shall be [AMOUNT], plus applicable sales tax.
b. Payment of Yearly Rent: The annual rent shall be payable in advance in equal monthly installments of one-twelfth (1/12th) of the total yearly rent, which shall be [AMOUNT], on the first day of each and every calendar month during the term hereof, and pro-rata for the fractional portion of any month, except that on the first day of the calendar month immediately following the Commencement Date, the Tenant shall also pay to the Landlord rent at the said rate for any portion of the preceding calendar month included in the term of this Lease.
c. Reference to yearly rent hereunder shall not be implied or construed to the effect that this Lease or the obligation to pay rent hereunder is from year to year, or for any term shorter than the existing Lease term, plus any extensions as may be agreed upon.
d. A late fee in the amount of [AMOUNT] shall be assessed if payment is not postmarked or received by Landlord on or before the tenth day of each month.
6. USE OF PROPERTY BY TENANT
The Leased Premises may be occupied and used by Tenant exclusively as a [DESCRIBE], to be known as a [DESCRIBE].
Nothing herein shall give Tenant the right to use the property for any other purpose or to sublease, assign, or license the use of the property to any Sub-Tenant, assignee, or licensee, which or who shall use the property for any other use.
7. RESTRICTIONS ON USE
Tenant shall not use the demised premises in any manner that will increase risks covered by insurance on the demised premises and result in an increase in the rate of insurance or a cancellation of any insurance policy, even if such use may be in furtherance of Tenants business purposes.
Tenant shall not keep, use, or sell anything prohibited by any policy of fire insurance covering the demised premises, and shall comply with all requirements of the insurers applicable to the demised premises necessary to keep in force the fire and liability insurance.
8. WASTE, NUISANCE, OR UNLAWFUL ACTIVITY
Tenant shall not allow any waste or nuisance on the demised premises, or use or allow the demised premises to be used for any unlawful purpose.
9. DELAY IN DELIVERING POSSESSION
This lease agreement shall not be rendered void or voidable by the inability of Landlord to deliver possession to Tenant on the date set forth in Section 3. Landlord shall not be liable to Tenant for any loss or damage suffered by reason of such a delay; provided, however, that Landlord does deliver possession
no later than [DATE]. In the event of a delay in delivering possession, the rent for the period of such delay will be deducted from the total rent due under this lease agreement. No extension of this lease agreement shall result from a delay in delivering possession.
10. SECURITY DEPOSIT
The Tenant has deposited with the Landlord the sum of [AMOUNT] as security for the full and faithful performance by the Tenant of all the terms of this lease required to be performed by the Tenant. Such sum shall be returned to the Tenant after the expiration of this lease, provided the Tenant has fully and faithfully carried out all of its terms. In the event of a bona fide sale of the property of which the leased premises are a part, the Landlord shall have the right to transfer the security to the purchaser to be held under the terms of this lease, and the Landlord shall be released from all liability for the return of such security to the Tenant.
Property Taxes: The Tenant shall be liable for all taxes levied against any leasehold interest of the Tenant or personal property and trade fixtures owned or placed by the Tenant in the Leased Premises.
Real Estate Taxes: During the continuance of this lease Landlord shall deliver to Tenant a copy of any real estate taxes and assessments against the Leased Property. From and after the Commencement Date, the Tenant shall pay to Landlord not later than [NUMBER] days after the day on which the same may become initially due, all real estate taxes and assessments applicable to the Leased Premises, together with any interest and penalties lawfully imposed thereon as a result of Tenant’s late payment thereof, which shall be levied upon the Leased Premises during the term of this Lease.
Contest of Taxes: The Tenant, at its own cost and expense, may, if it shall in good faith so desire, contest by appropriate proceedings the amount of any personal or real property tax. The Tenant may, if it shall so desire, endeavor at any time or times, by appropriate proceedings, to obtain a reduction in the assessed valuation of the Leased Premises for tax purposes. In any such event, if the Landlord agrees, at the request of the Tenant, to join with the Tenant at Tenant’s expense in said proceedings and the Landlord agrees to sign and deliver such papers and instruments as may be necessary to prosecute such proceedings, the Tenant shall have the right to contest the amount of any such tax and the Tenant shall have the right to withhold payment of any such tax, if the statute under which the Tenant is contesting such tax so permits.
Payment of Ordinary Assessments: The Tenant shall pay all assessments, ordinary and extraordinary, attributable to or against the Leased Premises not later than [NUMBER] days after the day on which the same became initially due. The Tenant may take the benefit of any law allowing assessments to be paid in installments and in such event the Tenant shall only be liable for such installments of assessments due during the term hereof.
Changes in Method of Taxation: Landlord and Tenant further agree that if at any time during the term of this Lease, the present method of taxation or assessment of real estate shall be changed so that the whole or any part of the real estate taxes, assessment or governmental impositions now levied, assessed or imposed on the Leased Premises shall, in lieu thereof, be assessed, levied, or imposed wholly or in part, as a capital levy or otherwise upon the rents reserved herein or any part thereof, or as a tax, corporation franchise tax, assessment, levy or charge, or any part thereof, measured by or based, in whole or in part, upon the Leased Premises or on the rents derived therefrom and imposed upon the Landlord, then the Tenant shall pay all such taxes, assessments, levies, impositions, or charges