Legal Notices

IRS CIRCULAR 230 DISCLOSURE: Any Federal tax advise contained herein is not written to be used for, and the recipient and any subsequent reader cannot sue such advice for, the purpose of avoiding any penalties asserted under the Internal Revenue Code. If the foregoing contains Federal Tax advice and is distributed to a person other than the addressee, each additional and subsequent reader hereof is notified that such advice should be considered to have been written to support the promotion of marketing of the transaction or matter addressed herein. In that event, each such reader should seed advice from an independent tax advisor with respect to the transaction or matter addressed herein based on the reader’s particular circumstances.