IRS CIRCULAR 230 LEGEND

To Comply with IRS Circular 230 requirements,  we inform our customers that any tax advice in written, oral, electronic, or letter communication is not to be used for the purpose of (i) avoiding penalties or sheltering any income under the Internal Service Revenue Tax Code or (ii) promoting, marketing, or recommending herein addressed conclusions to a third party.  This advice is prepared and based upon our knowledge of the customer data and the tax law in effect when it is provided.  Any changes or revisions of the data or tax code could materially alter and may adversely affect our research, analysis, and conclusions drawn from it.  In such cases the conclusions may be unreliable. This  communication is not intended to promote or endorse any tax shelter schemes or methods.

PRIVACY  NOTICE

This material is intended to be used by the entity to whom it is addressed. It contains privileged, and confidential, information not to be disclosed under the applicable laws.  If you are not the addressed recipient, you received this information in error or due to faulty communication.  Inform us to fix the problem.  You are prohibited to copy, distribute, or communicate this to others.   Also, delete and dispose the communication to prevent identity theft.