dandy find bass... somewhat confirms why the inclusion of a safe harbor would be "not prudent"
"No Safe Harbor for Tender Offer Communications
While the SEC had asked for comments on a proposed safe harbor for forward-looking statements in the tender offer context, it declined to enact such a safe harbor in the final rules. According to the SEC, it would not be prudent to extend the safe harbor considering the infancy of the judicial interpretation of the safe harbor under the Private Securities Litigation Reform Act of 1995."