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IRS CIRCULAR 230 DISCLOSURE

To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication, including any attachments hereto, unless expressly stated otherwise, is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related transaction or matter addressed herein.

NO ATTORNEY-CLIENT RELATIONSHIP

Any statement or representation contained in this email, including any attachment, is for general informational purposes only and does not constitute legal advice or soliciting or advertising for legal advice. This communication is not intended to create or form an attorney-client relationship or any other special relationship or privilege. No statement or representation contained in this email or attachment thereto should be relied upon without first seeking advice from a properly licensed and qualified attorney in the relevant state(s).