(A) Title and term. Game number nine hundred fifty-eight is the Ohio-adopted modified version of the "Mega Millions®" game for "Mega Millions®" draws beginning October 28, 2017. Game number nine hundred fifty-eight shall be conducted at such times and for such periods as the director may determine. For the purpose of this rule, "sales cycle" shall mean any such period beginning on the date when ticket sales are commenced and continuing through the date established by the Ohio lottery commission executive director as the date on which sales agents are to make final settlement with respect to such period.

(B) General design.

(1) "Mega Millions®" is a statewide joint lottery game that exists based on an agreement between all participating party lotteries.

(2) As used in this rule, "Mega Millions®" shall hereinafter be referred to as "game number nine hundred fifty-eight" as it applies to statewide ticket sales in Ohio conducted by the Ohio lottery commission.

(3) As used in this rule, "party lotteries" shall mean the member lotteries established and operated pursuant to the laws of the jurisdictions participating in "Mega Millions®."
(a) Game number nine hundred fifty-eight shall not be amended when one or more lottery is added or removed from participating, unless the addition or removal of such party lottery shall substantively change the game matrix, the play style or the method of prize payments in this game.

(4) Game number nine hundred fifty-eight shall be conducted in accordance with this rule and the "Mega Millions® Official Game Rules" effective April 19, 2017 (hereinafter "Official Game Rules"). The "Official Game Rules" are incorporated herein by reference as if fully set forth herein. The "Official Game Rules" shall be posted on the Ohio lottery commission website and may be accessed by going to the link: https://www.ohiolottery.com/Claiming/RulesAndRegulations and clicking on the "New Mega Millions®" tab.

(5) As used in this rule, "directors" shall mean the chief officers of the member party lotteries or any other persons to whom the directors' authority is lawfully delegated.

(6) As used in this rule, "cash Grand/Jackpot Prize" shall mean the cash value of the Grand/Jackpot Prize paid in a lump sum as determined by the directors or their designees. The cash Grand/Jackpot Prize shall be an amount less than the annuity Grand/Jackpot Prize.

(7) As used in this rule, "annuity Grand/Jackpot Prize" shall mean the annuity value of a Grand/Jackpot Prize based on the investment by the Ohio lottery commission of the cash Grand/Jackpot Prize amount to fund an annual installment payment stream over thirty years as determined by the directors or their designees.

(8) As used in this rule, "Ohio lottery" shall mean the Ohio lottery commission.

(9) As used in this rule, "Ohio director" shall mean the executive director of the Ohio lottery commission.

(10) As used in this rule, game number nine hundred fifty-eight "panel or play area" shall mean the area of an official "Mega Millions®" ticket identified by the following two fields of play: one field of five numbers consisting of one or two digits that were selected by the player or the on-line gaming system computer, and a second field of one number consisting of one or two digits selected by the player or the on-line gaming system computer. Up to five such panels or play areas may appear on any one ticket in game number nine hundred fifty-eight. The director may change the number of panels or play areas appearing on any one ticket in game number nine hundred fifty-eight. Each panel shall constitute a separate wager.

(11) Each ticket in game number nine hundred fifty-eight shall be imprinted with one set of five unique numbers from a set of numbers, one through seventy inclusively ("field one"), and one unique number from a second set of numbers, one through twenty-five, inclusively ("field two"), as determined by the choice of the ticket purchaser or the auto pick feature of the on-line computer system, and recorded on the ticket at the time of purchase. Players may use a bet card to have the auto pick feature select their numbers in either field one, field two or both fields. Players may also use a bet card to manually select their numbers in either field one, field two or both fields. (Bet cards are available at no cost to the player and shall have no pecuniary or prize value, nor shall they constitute evidence of purchase or number selections). When a player orally places a "Mega Millions®" wager, the player must either manually select numbers from both fields or request usage of the auto pick feature to select numbers from both fields. A ticket may include one or more panels as described in paragraph (B)(10) of this rule.

(12) As used in this rule, game number nine hundred fifty-eight winning numbers shall be randomly selected during each official "Mega Millions®" drawing, and shall consist of five numbers selected from a field of numbers one through seventy, inclusively, and one number selected from a second field of numbers one through twenty-five, inclusively. Holders of valid winning tickets for a given drawing bearing the numbers drawn in that drawing, in whole or in part, shall be entitled to a prize award in accordance with the applicable paragraph(s) of this rule. The prize awarded to holders of winning tickets may be dependent upon whether a player has purchased the Megaplier feature.

(13) Tickets purchased in game number nine hundred fifty-eight are automatically deemed by the on-line gaming system to reflect payment of the Gran/Jackpot Prize in thirty annual installments. As set forth at paragraph (J)(3) of this rule, at the time of claim, any Grand/Jackpot Prize winner(s) who purchased their game number nine hundred fifty-eight ticket(s) from an authorized Ohio lottery sales agent shall have sixty calendar days from the date of the presentation for payment of their valid claim to the Ohio lottery commission, to opt for a cash Grand/Jackpot Prize known as the "cash option." All other prizes, other than the Grand/Jackpot Prize in game number nine hundred fifty-eight, shall be paid out in a lump sum.

(C) Price of tickets.

(1) Except as provided in paragraph (C) (2) of this rule, the price of a wager for the game as described in paragraphs (B) to (D) of this rule issued by the Ohio lottery commission in game number nine hundred fifty-eight shall be two dollars. The player may purchase up to the number of wagers per ticket, or multiples thereof, as designated by the director if a multi-draw wager is requested at the player's discretion in accordance with the number of game panels and inclusive drawings. The cost of every two dollar wager will be increased by one dollar if the player purchases the Megaplier feature. Megaplier is not applicable to the Grand Prize Jackpot.

(2) In addition or alternatively, there is a subset of Mega Millions® Tickets known as “Just The Jackpot™” tickets which may be purchased for $3.00 per two (2) plays for only the Grand/Jackpot Prize (which excludes all other prizes), or multiples thereof, in accordance with the rules of the Ohio lottery commission. The player receives two (2) plays for each $3.00 wagered for the chance to win only the Grand/Jackpot Prize. If the player matches any non-Grand/Jackpot prize numbers, the player who purchased a “Just The Jackpot™” ticket is not eligible to win those non-Grand/Jackpot prizes. The availability and cost of any Add-on Game, as defined in this rule, or Just the Jackpot™ shall be determined by the Ohio lottery commission, shall not be included in the cost of the official Mega Millions® ticket, and shall be subject to the applicable statutes and administrative regulations of the Ohio lottery commission. Megaplier is not applicable to the Grand/Jackpot Prize in connection with the Just the Jackpot™ ticket.

(D) Structure, nature and value of prize awards. Based upon the numbers drawn in each regular drawing for game number nine hundred fifty-eight, prizes shall be awarded to holders of valid tickets for that drawing as follows:

(1) For each ticket bearing a selection which matches none of the five numbers drawn for field one, and matching the one number drawn for field two, the player shall be entitled to a regular prize award of two dollars;

(2) For each ticket bearing a selection which matches one of the five numbers drawn for field one, and matching the one number drawn for field two, the player shall be entitled to a regular prize award of four dollars;

(3) For each ticket bearing a selection which matches three of the five numbers drawn for field one, and no matching number drawn for field two, the player shall be entitled to a regular prize award of ten dollars;

(4) For each ticket bearing a selection which matches two of the five numbers drawn for field one, and matching the one number drawn for field two, the player shall be entitled to a regular prize award of ten dollars;

(5) For each ticket bearing a selection which matches three of the five numbers drawn for field one, and matching the one number drawn for field two, the player shall be entitled to a regular prize award of two hundred dollars.

(6) For each ticket bearing a selection which matches four of the five numbers drawn for field one, and no matching number drawn for field two, the player shall be entitled to a regular prize award of five hundred dollars.

(7) For each ticket bearing a selection which matches four of the five numbers drawn for field one, and matching the one number drawn for field two, the player shall be entitled to a regular prize award of ten thousand dollars.

(8) For each ticket bearing a selection which matches all five of the five numbers drawn for field one, and no matching number drawn for field two, the player shall be entitled to a regular prize award of one million dollars.

(9) For each ticket bearing a selection which matches all five numbers drawn for field one, and matching the one number drawn for field two, the player shall win the Grand/Jackpot Prize award which shall be divided equally among the winning selections if there is more than one winning selection. Except as otherwise designated by the directors or their designees, the prize pool to be paid shall be equal to the amount designated by the directors, following the drawing, as the cash Grand/Jackpot Prize amount rather than an annuity Grand/Jackpot Prize amount. The directors or their designees may advertise estimated cash Grand/Jackpot Prize or annuity Grand/Jackpot Prize amounts for each drawing. Except as otherwise determined by the directors or their designees, advertised cash or annuity Grand/Jackpot Prize amounts are not guaranteed amounts. Except as otherwise determined by the directors or their designees, the cash Grand/Jackpot Prize amount designated by the directors or their designees following a drawing shall be the basis for determining the amount to be awarded for each valid winning ticket matching all five of the five winning numbers drawn for field one and one winning number drawn for field two. Advertised cash or annuity Grand/Jackpot Prize amounts may be forecasted for each drawing by the directors or their designees based upon expected sales, but, unless the directors or their designees have determined that such advertised amounts are guaranteed amounts, any such amounts forecasted for purposes of advertisement are not guaranteed amounts. In any event, the directors or their designees shall have discretion to change the prizes and percentages which represent the prize pools in each of the categories referred to in paragraphs (D)(1) to (D)(9) of this rule.

(10) The minimum total Grand/Jackpot Prize amount in any Grand/Jackpot for which at least one ticket bears a winning selection which matches five of the five numbers drawn for field one, and matches one number drawn for field two, as validated by the on-line computer system, shall be an amount designated by the directors or their designees, and shall be divided equally among the holders of the winning tickets if there is more than one winning ticket. If the Grand/Jackpot Prize amount that is divided by the number of prize winners matching five winning numbers for field one and one winning number for field two is less than one million dollars, each Grand/Jackpot Prize winner shall be paid in a single cash payment in an amount equal to the cash option Grand/Jackpot Prize divided equally by the number of Grand/Jackpot Prize winners. The directors may set the Grand/Jackpot Prize at levels higher than the minimum amount in accordance with paragraph (D)(9) of this rule.

(11) Any amounts remaining in the prize pools described in paragraphs (D)(1) to (D) (8) of this rule after any given drawing, due to residual amounts after prize disbursements, shall be retained by the party lotteries.

(12) When there are no winning tickets issued for the prize pool described in paragraph (D)(9) of this rule, the directors shall carry the prize pool amount forward into the Grand/Jackpot Prize for the next consecutive drawing.

(13) When there are no winning tickets issued for the prize pool described in paragraph (D)(9) of this rule, the Grand/Jackpot Prize amount shall roll pari-mutuelly based on sales as set by the directors, however, the directors may establish a Grand/Jackpot Prize amount higher than that amount.

(14) If the total prize liability for the prize levels described in paragraphs (D)(1) to (D) (8) of this rule exceeds the liability cap agreed upon by the directors, then that liability cap may be enforced for the payment of the prize awards set forth in paragraphs (D)(5) to (D)(8) of this rule. In the event the liability cap is exceeded, then the prizes set forth in paragraphs (D)(5) to (D)(8) of this rule may be paid on a pari-mutuel basis, or in another manner as determined by the directors, rather than fixed prize basis, provided, however, that in no event shall the pari-mutuel prizes or other prizes awarded be greater than the applicable fixed prizes. In the event that the liability cap is exceeded and prizes are paid on a pari-mutual basis, or in another manner as determined by the directors , the amounts used for allocation of such pari-mutuel prizes, or other prizes awarded, for each prize level shall be determined by the directors . If the liability cap is exceeded for a particular drawing, the Ohio director shall make the amount of the liability cap publicly available by means that the Ohio director deems appropriate. For purposes of prize calculation with respect to any game number nine hundred fifty-eight pari-mutuel prize, the calculation shall be rounded down so that prizes shall be paid in multiples of one dollar.

(15) In a single game number nine hundred fifty-eight drawing, a claimant may win in only one prize category per wager as a result of possessing winning numbers selected in either one or both fields of play, and shall be entitled only to the highest prize level won.

(16) Subject to the laws and regulations governing each party lottery, the number of prize categories and the allocation of the prize fund among the prize categories may be changed at the discretion of the directors for promotional purposes. Such change shall be announced by public notice.

(E) In addition to the game described in paragraphs (B) to (D) of this rule, and where applicable in accordance with this rule, a player shall have an option to play "The Megaplier." If a player selects the Megaplier feature, the words "Megaplier Yes" will be printed on the player's ticket. If a player does not select the Megaplier feature, the words "Megaplier No" will be printed on the player's ticket.

(1) The cost of every two dollar Mega Millions wager will be increased by one dollar if the player purchases "The Megaplier" feature.

(2) In connection with the Megaplier feature, if said feature is an available feature, for purposes of the prize levels set forth in paragraphs (D)(1) to (D)(7) of this rule, a drawing will occur prior to each Mega Millions drawing to select, unless otherwise approved by the director, a multiplier number from one of the following fifteen numbers: two, two, two, two, two, three, three, three, three, three, three, four, four, four, and five. As determined by the director, multiplier numbers other than two, three, four, or five including but not limited to numbers higher than five may be used for promotions. In the event of a winning ticket, the multiplier number selected will only apply to the prize levels set forth in paragraphs (D)(1) to (D)(8) of this rule. The multiplier number selected is not applied to or does not impact the prize award set forth in paragraph (D)(9) of this rule. In the event of a winning ticket, as set forth in paragraph (E)(2)(h) of this rule, purchase of the Megaplier feature will increase the regular prize award set forth in paragraph (D)(8) of this rule. Purchase of the Megaplier feature will not multiply, increase or impact the Grand/Jackpot Prize award set forth in paragraph (D)(9) of this rule. A player who chooses the Megaplier feature, shall win the prize awards set forth below which shall be in lieu of the prize awards set forth in paragraphs (D)(1) to (D)(8) of this rule, not in addition to the prize awards set forth therein. Megaplier does not apply to “Just The Jackpot™ tickets.”
 
(3) The directors or their designees shall have discretion to change the prize amounts and number of prizes referred to in paragraphs (E)(2)(a) to (E)(2)(h) of this rule in accordance with paragraph (E)(5) of this rule. Changes shall be publicly announced.

(4) Any amounts remaining in the prize pools described in paragraphs (E)(2)(a) to (E) (2) (h) of this rule after any given drawing, due to residual amounts after prize disbursements, shall be retained by the party lotteries.

(5) If the total prize liability for the prize levels described in paragraphs (E)(2)(a) to (E) (2) (h) of this rule exceed the liability cap agreed upon by the directors, then that liability cap may be enforced for the payment of the prize awards set forth in paragraphs (E)(2)(a) to (E)(2)(h) of this rule. In the event the liability cap is exceeded, then the prizes set forth in paragraphs (E)(2)(a) to (E)(2)(h) of this rule may be paid on a pari-mutuel basis, or in another manner as determined by the directors, rather than fixed prize basis, provided, however, that in no event shall the pari-mutuel prizes or other prizes awarded be greater than the applicable fixed prizes. In the event that the liability cap is exceeded and prizes are paid on a pari-mutuel basis, or in another manner as determined by the directors, the amounts used for allocation of such pari-mutuel prizes, or other prizes awarded, for each prize level shall be determined by the directors. If the liability cap is exceeded for a particular drawing, the Ohio director shall make the amount of the liability cap publicly available by means that the Ohio director deems appropriate. For purposes of prize calculation with respect to any game number nine hundred fifty-eight pari-mutuel prize, the calculation shall be rounded down so that prizes shall be paid in multiples of one dollar.

(6) In a single game number nine hundred fifty-eight drawing, a claimant may win in only one prize category per wager as a result of possessing winning numbers selected in either one or both fields of play, and shall be entitled only to the highest prize level won, and if the Megaplier feature is selected, the prizes awarded under paragraphs (E)(2)(a) to (E)(2)(h) shall be in lieu of the prize awards set forth in paragraphs (D)(1) to (D)(8) of this rule, not in addition to the prize awards set forth therein.

(F) Frequency and location of prize drawings. Drawings shall be held at such times and places determined by the directors.

(G) Manner of prize drawings.

(1) All drawings conducted in connection with this rule shall be open to the public and may be held at such places and times in any party lottery jurisdictions that the directors shall determine. The directors shall inform the public as to the time and place of each prize drawing.

(2) All holders of valid tickets for a given drawing are eligible to win in that drawing.

(3) All drawings in connection with the "Mega Millions®" will be conducted randomly in accordance with procedures approved by the directors. For every drawing in connection with "Mega Millions®", the directors will approve operating procedures and drawing devices to be used in the selection of winning numbers and the awarding of prizes.

(H) Validity of tickets.

(1) Each purchaser of tickets in game number nine hundred fifty-eight shall be responsible for verifying that the numbers imprinted on such tickets are those requested, that the purchase price paid is the price recorded on such ticket, and that such ticket has recorded thereon the type of wager(s) and the drawing date(s) therefor that the purchaser desired to make. The Ohio lottery commission shall be free of any liability in connection with this paragraph.

(2) Each ticket issued in game number nine hundred fifty-eight shall have imprinted thereon at the time of purchase, a control number, bar code data, or both, supplied by the Ohio lottery commission. No prize shall be paid by the Ohio lottery commission for any tickets without such control number or bar code data. A valid winning ticket bearing matching player or on-line gaming system computer number selections and also containing a control number, bar code data, or both, supplied by the Ohio lottery commission, shall serve as the only valid proof of the wager placed and the only valid receipt for claiming or redeeming any prize. Each party lottery follows the same requirements set forth in this paragraph.

(3) As applicable to this rule, any and all game tickets, including the Megaplier feature, may not be canceled.

(4) Valid winning game number nine hundred fifty-eight tickets must meet the following conditions:
 
(5) All winning tickets in game number nine hundred fifty-eight are subject to validation by the on-line computer system under procedures established by the Ohio director before the payment of any prize.

(6) An official game number nine hundred fifty-eight ticket submitted for validation which fails any of the validation conditions as established in paragraph (H)(4) of this rule shall be considered void, subject to the following determination:

(a) In all cases of doubt, the determination of the Ohio director shall be final and binding. However, the Ohio director, at his/her option, may replace an invalid ticket with an official game number nine hundred fifty-eight ticket of equivalent sales price or a refund of the purchase price;

(b) In the event a defective ticket is purchased or in the event that the Ohio director determines to adjust an error, the sole and exclusive remedy shall be the replacement of such defective or erroneous ticket(s) with an official game number nine hundred fifty-eight ticket of equivalent sales price or a refund of the purchase price; and

(c) In the event an official game number nine hundred fifty-eight ticket is not paid by the Ohio lottery commission, and a dispute occurs as to whether the ticket is a valid winning ticket, the Ohio lottery commission may, at its option, replace the ticket or provide a refund of the purchase price.

(7) The Ohio lottery commission shall not be responsible for lost or stolen game number nine hundred fifty-eight tickets.

(8) The Ohio lottery commission shall not be responsible to any claimant and sales agent for game number nine hundred fifty-eight tickets redeemed in error by an Ohio lottery commission sales agent.

(9) Valid prize winners are determined by the numbers drawn and not the numbers reported. The Ohio lottery commission shall not be responsible for game number nine hundred fifty-eight winning numbers reported in error.

(10) In purchasing a ticket issued for game number nine hundred fifty-eight, the player agrees to comply with and be bound by all applicable statutes, administrative regulations, and procedures of the Ohio lottery commission, and understands that the directives and determinations of the other party lotteries do not apply to game number nine hundred fifty-eight purchases in Ohio. The player agrees, as its sole and exclusive remedy, that claims arising out of any "Mega Millions®" ticket purchase can be pursued only against the state or jurisdiction of ticket purchase. Therefore, litigation, if any, may only be maintained against the Ohio lottery commission in the appropriate forum for game number nine hundred fifty-eight tickets purchased at an authorized Ohio lottery sales agent location.

(11) For the purpose of determining the number of winning wagers, division of the Grand/Jackpot Prize is contingent on the on-line computer system's determination of winning wagers sold, and not by the number of winning tickets presented for payment.

(I) Procedures for claiming and payment of prize awards.

(1) Effective upon determination of prize payouts, prizes shall be redeemed or claimed only in the jurisdiction where the official winning "Mega Millions®" ticket was purchased. Claimants of prizes in "Mega Millions®" must comply with the claiming periods or deadlines of the jurisdiction where the winning "Mega Millions®" ticket was purchased. Claimants of game number nine hundred fifty-eight prizes for winning tickets purchased in Ohio must comply with the following terms and conditions:
 
(J) Payment of the Grand/Jackpot Prize award.

(1) In accordance with the "Mega Millions®" agreement, if the Ohio lottery commission sells a winning Grand/Jackpot Prize ticket, the party lotteries shall, through the "Mega Millions®" clearinghouse, transfer to the Ohio lottery commission an amount equivalent to each party lottery's share as determined by the directors or their designees to be the amount needed to fund payment of the Grand/Jackpot Prize.

(2) Except as otherwise provided by law, all annuitized prizes shall be paid annually in thirty payments with the initial payment being made in cash, to be followed by twenty-nine payments funded by the annuity, and all annuitized payments shall be paid in thirty graduated payments (increasing each year) by five percent or as otherwise agreed to by participating party lotteries. Prize payments may be rounded down to the nearest one thousand dollars.

(3) Upon completion of internal validation and claiming procedures established by the Ohio lottery commission, at the time a valid claim is presented for payment of the Grand/Jackpot Prize, the cash Grand/Jackpot Prize option amount along with the amount of appropriately withheld state and federal income taxes shall be disclosed in writing to the prize winner. Commencing with the date of presentment of a valid winning Grand/Jackpot Prize ticket to the Ohio lottery commission, and for sixty calendar days thereafter, claimants may choose the cash option instead of annual installments. Claimants who choose the cash option will receive the amount of cash Grand/Jackpot Prize option amount disclosed to claimant by the Ohio lottery commission in accordance with applicable rules, less the appropriately withheld state and federal income taxes and any other deductions required by law. Notice of the cash option selection must be received by the Ohio lottery commission or post office stamped by the end of the sixty calendar day deadline. Such option, once chosen, may not be revoked. If no selection is made during the allowed time period, the prize winner shall automatically be paid the prize as an annuity Grand/Jackpot Prize in thirty annual installments as provided for herein. No payment will be issued during the period prior to selection.

(4) As set forth in paragraphs (J)(1) to (J)(3) of this rule, a single winning game number nine hundred fifty-eight Grand/Jackpot Prize ticket may be paid in either thirty annual installments or in one lump sum, cash option payment. However, prize winners who claim a joint prize from a single winning ticket will all receive prize payments in either annual installments or in a lump sum payment. Prize winners who claim a joint prize from a single winning ticket may not opt to receive different forms of payment.

(K) Net proceeds to lottery profits education fund. The entire net proceeds from the sale of game number nine hundred fifty-eight in Ohio that remain after associated operating expenses, prize disbursements, lottery sales agent bonuses, commissions, and reimbursements, and any other expenses necessary to comply with the agreements among the party lotteries or these rules are deducted from the gross proceeds of game number nine hundred fifty-eight, shall be transferred to the lottery profits education fund as required under division (B) of section 3770.06 of the Revised Code.

(L) Director's conduct of game number nine hundred fifty-eight.

(1) The Ohio director shall conduct game number nine hundred fifty-eight in a manner consistent with the Ohio Lottery Act and the rules of the Ohio lottery commission, including without limitation this rule.

(2) Names and definitions of elements of game number nine hundred fifty-eight used in this rule are considered generic terms used solely for the purpose of this rule.

(3) Should the Ohio director determine that drawings conducted pursuant to game number nine hundred fifty-eight are to be discontinued, such discontinuation must occur at the end of a jackpot sequence. Should the directors determine that "Mega Millions®" shall be discontinued and replaced by a modified version of "Mega Millions®" or another joint lotto game with a grand prize jackpot agreed to by the party lotteries, then the directors shall have the discretion to transfer any existing funds from the "Mega Millions®" Grand/Jackpot Prize that was not won before such drawings were discontinued, to such new joint lotto game.

(4) The directors shall have discretion to authorize any funding mechanism deemed necessary to accomplish payment of any prize pool. The directors may collectively authorize sale of "Mega Millions®" tickets at a discount for promotional purposes. In addition, the Ohio director may authorize sale of game number nine hundred fifty-eight tickets at a discount for promotional purposes within the state of Ohio, provided that such discounted sales are reported to the other party lotteries at full gross sales value.

(5) In the event of any conflict between the "Official Game Rules" and the statutes, rules or regulations of the Ohio lottery commission, the Ohio lottery commission statutes, rules and regulations shall control.

(6) All decisions made by the Ohio director with respect to the play of game number nine hundred fifty-eight in Ohio, including the declaration of prizes and the payment thereof and the interpretation of Ohio lottery commission rules, shall be final and binding on all purchasers and on every person making a claim in respect thereof.