; (vi) pursuant to a tender offer that is subject to or specifically excepted from section 240.13e–4 of title 17, Code of Regulations, or any successor regulation; or (vii) pursuant to a tender offer that is subject to section 14(d), and any rules or regulations prescribed by the Commission relating to that section. (b) Requirement (1) In general Except as provided in paragraph (2), it shall be unlawful as a fraudulent, deceptive, or manipulative act or practice under section 9(a)(2) or 10(b) of this Act or section 240.10b–5 of title 17, Code of Federal Regulations, or any successor regulation, for an issuer or affiliated purchaser of the issuer to effect a repurchase of the common stock of the issuer unless the issuer or affiliated purchaser, as applicable, complies with the requirements under this section. (2) Exceptions Paragraph (1) shall not apply— (A) to an issuer or affiliated purchaser of an issuer if— (i) a violation of the requirements under this section occurred solely by reason of the conduct of a broker, dealer, or other person acting for the issuer or affiliated purchaser; (ii) the issuer or affiliated purchaser did not know or have reason to know that the broker, dealer, or other person was engaging or would engage in that conduct; and (iii) the issuer or affiliated purchaser had taken reasonable steps to ensure that the broker, dealer, or other person would comply with the requirements under this section; or (B) to a broker, dealer, or other person acting for an issuer or affiliated purchaser of the issuer if— (i) a violation of the requirements under this section occurred solely by reason of the conduct of the issuer or affiliated purchaser