Confidentiality Notice & Tax Advice Disclaimer

CONFIDENTIALITY NOTICE: This communication, including any attachments, may contain confidential material for the sole use of the intended recipient. Any review, use, distribution or disclosure by others is STRICTLY PROHIBITED. If you are not the intended recipient (or authorized to receive for such recipient), please contact the sender and delete all copies of this communication. Electronic Communications Privacy Act, 18 USC Sections 2510-2521.

TAX ADVICE DISCLAIMER: In compliance with IRS requirements under Circular 230, I am informing you that this communication (including attachments), to the extent it includes any tax advice, is not intended or written to be used, and cannot be used, for the purpose of avoiding tax penalties or promoting, marketing or recommending any transaction to another party. No information in this communication, including any attachments, should be considered financial, tax, or legal advice and may not be relied upon as such. All discussions are for informational purposes only. Please consult with your own professional advisers if you need legal or other professional advice.