U.S. TREASURY DEPARTMENT CIRCULAR 230 DISCLOSURE:

In order to comply with certain IRS regulations regarding tax advice, we inform you that, unless expressly stated otherwise, any tax advice contained in this written or electronic communication (including any attachments) is not intended to be used, and cannot be used, for purposes of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.