Please be advised that, based on current IRS rules and standards, any tax
advice contained in this communication (including any attachments) is not
intended to be written or used, for the purpose of (i) avoiding penalties
under the Internal Revenue Code, or (ii) promoting, marketing or
recommending to another party any transaction or matter addressed
herein. This advice is intended solely for the person to whom it is
addressed; no one else should rely on the tax advice provided herein.