. . "inancial ties with GMS (other than a transitional service arrangement); (3) GMS will not use any variant of the ???Deloitte??? name; (4) DTT does not and will not receive from GMS any royalty, interest, dividend or other payments, and there is no revenue or profit sharing between DTT and GMS; (5) DTT and GMS are under no obligation to refer clients to one another and there will be no referral fees" . . .