5 The Organizers possibly became an affiliated shareholder on the date the contract with the President was executed, giving them the right to acquire his shares. If these shares under contract are added to those shares directly held, the Organizers held beneficial ownership of 22.89 percent of the stock as of the date of that contract. While an exception exists for share purchase rights subject to certain contingencies, we do not decide if the shares under the purchase contract are excluded from beneficial ownership as shares "tendered pursuant to a tender offer . . . until the tendered shares . . . are accepted for purchase . . . ." TBCL Art. 13.02.A.(3)(b)(i)(A). Resolution of this issue is not within our special expertise.