Confidentiality Notice and Disclosure required Under IRS Circular 230:
This transmission is intended only for the addressee named above. It contains information that is privileged, confidential or otherwise protected from use or disclosure. If you are not the intended recipient, you are hereby notified that any review, disclosure, copying or dissemination of this transmission, or the taking of any action in reliance on its contents, or other use is strictly prohibited. If you have received this transmission in error, please notify me immediately by reply electronic mail or telephone and then destroy all traces of the electronic mail or facsimile message received.
As required by the IRS, I advise you that any discussion of tax issues contained in this communication (including any attachments) is not intended, or written to be used, and cannot be used, to avoid any penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions, or to promote, market or recommend to another party any transaction or matter addressed herein.