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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=black vlink=black><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Joe and others, keep in mind Judge Pariente found it necessary to write a 7-page concurring opinion. In his concurrence, he went to great lengths to spell out that common-law contract law and independent tort theory were not disturbed by this opinion. I agree that we will see many more negligence counts filed alongside breach of contract, just not sure that they will stick. I agree with Sandra, we lost a label, not the underlying principles. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Gene</span></b><span style='color:#1F497D'> </span><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Atwood</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'> | </span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Shareholder</span><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#7F7F7F'> </span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#7F7F7F'><img width=249 height=65 id="_x0000_i1027" src="cid:image003.png@01CE1B4C.8A913680"></span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Rogers Towers, P.A. | 1301 Riverplace Blvd., Suite 1500 | Jacksonville, Florida 32207</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Direct </span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>904.346.5721</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'> | </span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'><a href="mailto:GAtwood@rtlaw.com" title="Click to send email to Gene Atwood"><span style='color:#7F7F7F'>GAtwood@rtlaw.com</span></a></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'> | </span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'><a href="http://www.RTlaw.com" title=""><span style='color:#7F7F7F'>www.rtlaw.com</span></a></span><span style='color:#1F497D'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Florida Bar Board Certified Construction Attorney</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> clc-discussion-bounces@lists.flabarrpptl.org [mailto:clc-discussion-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>Sandra Kennedy<br><b>Sent:</b> Thursday, March 07, 2013 3:34 PM<br><b>To:</b> Lane, Joseph; Gibbons, Michael; clc-discussion@lists.flabarrpptl.org<br><b>Subject:</b> Re: [CLC-Discussion] Death of ELR<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Ebrima;color:#1F497D'>I would expect more negligence cases, and different arguments to limit damages to contract theories. That’s what I meant. We may not call it the ELR, but we will deal with similar principles and face more claims. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Ebrima;color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><i><span style='font-size:11.0pt;font-family:Ebrima;color:#244061'>Sandra D. Kennedy<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Florida Bar Board Certified Construction Lawyer<o:p></o:p></span></i></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Calisto MT";color:#244061'>Ferencik Libanoff Brandt Bustamante and Williams, P.A.<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>150 South Pine Island Road, Suite 400<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Fort Lauderdale, Florida 33324<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Tel (954) 474-8080<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Fax (954) 474-7343<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Miami (305) 949-8003<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#0F243E'><a href="mailto:skennedy@flbbwlaw.com"><span style='color:blue'>skennedy@flbbwlaw.com</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#0F243E'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:Ebrima;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> Lane, Joseph [<a href="mailto:joseph.lane@lowndes-law.com">mailto:joseph.lane@lowndes-law.com</a>] <br><b>Sent:</b> Thursday, March 07, 2013 3:28 PM<br><b>To:</b> Sandra Kennedy; Gibbons, Michael; <a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br><b>Subject:</b> RE: Death of ELR<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>If Mr. Gibbons reads decision right I doubt what there is left to litigate anymore -- this decison comes from the Boss.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><i><span style='color:#1F497D'>Joseph A. Lane, Esq.</span></i></b><span style='color:#1F497D'> <br></span><i><span style='font-size:10.0pt;color:#1F497D'>Board Certified in Construction Law by The Florida Bar</span></i><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'>Lowndes, Drosdick, Doster, Kantor & Reed, P.A.</span><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'>215 N. Eola Drive</span><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'>Orlando, FL 32801</span><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'>Phone: 407-418-6343</span><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'>Fax: 407-843-4444</span><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'>email: <a href="mailto:joe.lane@lowndes-law.com">joe.lane@lowndes-law.com</a></span><span style='color:#1F497D'> <br></span><span style='font-size:10.0pt;color:green'><a href="http://www.lowndes-law.com">www.lowndes-law.com</a></span><span style='color:#1F497D'> <o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:clc-discussion-bounces@lists.flabarrpptl.org">clc-discussion-bounces@lists.flabarrpptl.org</a> [<a href="mailto:clc-discussion-bounces@lists.flabarrpptl.org">mailto:clc-discussion-bounces@lists.flabarrpptl.org</a>] <b>On Behalf Of </b>Sandra Kennedy<br><b>Sent:</b> Thursday, March 07, 2013 3:04 PM<br><b>To:</b> Gibbons, Michael; <a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br><b>Subject:</b> Re: [CLC-Discussion] Death of ELR<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Ebrima;color:#1F497D'>I think it opens everything up to increasingly confusing pronouncements and loads more litigation! Wish I could be there! <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Ebrima;color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><i><span style='font-size:11.0pt;font-family:Ebrima;color:#244061'>Sandra D. Kennedy<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Florida Bar Board Certified Construction Lawyer<o:p></o:p></span></i></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Calisto MT";color:#244061'>Ferencik Libanoff Brandt Bustamante and Williams, P.A.<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>150 South Pine Island Road, Suite 400<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Fort Lauderdale, Florida 33324<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Tel (954) 474-8080<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Fax (954) 474-7343<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#244061'>Miami (305) 949-8003<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#0F243E'><a href="mailto:skennedy@flbbwlaw.com"><span style='color:blue'>skennedy@flbbwlaw.com</span></a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:Ebrima;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:clc-discussion-bounces@lists.flabarrpptl.org">clc-discussion-bounces@lists.flabarrpptl.org</a> [<a href="mailto:clc-discussion-bounces@lists.flabarrpptl.org">mailto:clc-discussion-bounces@lists.flabarrpptl.org</a>] <b>On Behalf Of </b>Gibbons, Michael<br><b>Sent:</b> Thursday, March 07, 2013 2:49 PM<br><b>To:</b> <a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br><b>Subject:</b> Re: [CLC-Discussion] Death of ELR<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> The Florida Supreme Court published an opinion today that effectively kills the ELR in Florida and ends decades of increasingly confusing pronouncements and questions about the scope of the myriad exceptions to the ELR. In response to a certified question from the 11<sup>th</sup> Circuit, the Supreme Court took the opportunity to expressly hold that the ELR is limited to products liability cases period. Tiara Condo Assoc. Inc. v. Marsh & McLennan Comps., Inc., 38 Fla. L. W S151a. Just in time for the Construction Law Institute.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Michael R. Gibbons (<a href="http://lowndes-law.com/our-people/michael-r-gibbons">Bio</a>)<o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Shareholder</span></b><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>Lowndes, Drosdick, Doster, Kantor & Reed, P.A.<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>215 N. Eola Drive<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>Orlando, FL 32801<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>Phone: 407-418-6378<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>Fax: 407-843-4444<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify;text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>email: <a href="mailto:michael.gibbons@lowndes-law.com">michael.gibbons@lowndes-law.com</a><o:p></o:p></span></p><p class=MsoNormal style='text-align:justify;text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'>website: <a href="http://www.lowndes-law.com/">http://www.lowndes-law.com</a><o:p></o:p></span></p><p class=MsoNormal style='text-align:justify;text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt;text-align:justify;text-autospace:none'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:green'> <img border=0 width=93 height=89 id="_x0000_i1025" src="cid:image004.jpg@01CE1B4C.8A913680"><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> Bruce Loren [<a href="mailto:bloren@lorenlawfirm.com">mailto:bloren@lorenlawfirm.com</a>] <br><b>Sent:</b> Wednesday, March 06, 2013 6:37 AM<br><b>To:</b> David C. Agee; Michael R. Romm, P.A.; Gibbons, Michael; Larry Leiby; Dan Vega; <a href="mailto:fred.dudley@hklaw.com">fred.dudley@hklaw.com</a>; <a href="mailto:blc@kirwinnorris.com">blc@kirwinnorris.com</a>; <a href="mailto:bkpa1@aol.com">bkpa1@aol.com</a>; <a href="mailto:hroberts@carltonfields.com">hroberts@carltonfields.com</a>; <a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br><b>Subject:</b> RE: Recommendation for ADA expert in the Jacksonville area<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Does anyone have the name of an expert in the Jacksonville area that can inspect and opine on ADA violations in a shopping center?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Thanks<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div><div><p class=MsoNormal><b><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Bruce E. Loren, Esq.<o:p></o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Board Certified by The Florida Bar in Construction Law<o:p></o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Certified by the U.S. Green Building Council<o:p></o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>as a Leed Accredited Professional<o:p></o:p></span></i></b></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify'><span style='color:#1F497D'> <img border=0 width=359 height=121 id="Picture_x0020_1" src="cid:image005.gif@01CE1B4C.8A913680" alt="cid:850105815@16102011-27B0"><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>LOREN LAW FIRM</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>2000 Palm Beach Lakes Boulevard, Suite 501 West Palm Beach, Florida 33409<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Phone: (561) 615-5701<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Fax: (561) 615-5708<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'><a href="outbind://55/www.lorenlawfirm.com" title="outbind://55/www.lorenlawfirm.com"><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>www.lorenlawfirm.com</span></a></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>The information contained in this e-mail message is attorney client privileged and confidential information, intended only for the use of the individual or entity named above. If the reader of the message is not the intended recipient, or the employer or agent responsible to deliver it to the intended recipient, you are hereby notified that any dissemination or copying of this communication is strictly prohibited. If you have received this communication in error, please immediately notify us by telephone and return the original message to us at the above via the U.S. Postal Service. Thank you.</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:10.0pt;font-family:Webdings;color:#339E35'>-</span></i><span style='font-size:7.0pt;color:#003F87'>Please consider the environment before printing this e-mail</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> <o:p></o:p></span></p></div></div></div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p><p><b><span style='font-size:9.0pt'>Notice of Confidentiality:</span></b><span style='font-size:9.0pt'> This e-mail communication and the attachment(s) hereto, if any, are intended solely for the information and use of the addressee(s) identified above and may contain information which is legally privileged from disclosure and/or otherwise confidential. If a recipient of this e-mail communication is not an addressee (or an authorized representative of an addressee), such recipient is hereby advised that any review, disclosure, reproduction, re-transmission or other dissemination or use of this e-mail communication (or any information contained herein) is strictly prohibited. If you are not an addressee and have received this e-mail communication in error, please advise the sender of that circumstance either by reply e-mail or by telephone at (800) 356-6818, immediately delete this e-mail communication from any computer and destroy all physical copies of same. <br><br><b>Replies Filtered:</b> Any incoming reply to this e-mail communication or other e-mail communication to us will be electronically filtered for "spam" and/or "viruses." That filtering process may result in such reply or other e-mail communications to us being quarantined (i.e., potentially not received at our site at all) and/or delayed in reaching us. For that reason, we cannot guarantee that we will receive your reply or other e-mail communications to us and/or that we will receive the same in a timely manner. Accordingly, you should consider sending communications to us which are particularly important or time-sensitive by means other than e-mail. <br><br><b>Notice Under U.S. Treasury Department Circular 230:</b> To the extent that this e-mail communication and the attachment(s) hereto, if any, may contain written advice concerning or relating to a Federal (U.S.) tax issue, United States Treasury Department Regulations (Circular 230) require that we (and we do hereby) advise and disclose to you that, unless we expressly state otherwise in writing, such tax advice is not written or intended to be used, and cannot be used by you (the addressee), or other person(s), for purposes of (1) avoiding penalties imposed under the United States Internal Revenue Code or (2) promoting, marketing or recommending to any other person(s) the (or any of the) transaction(s) or matter(s) addressed, discussed or referenced herein. Each taxpayer should seek advice from an independent tax advisor with respect to any Federal tax issue(s), transaction(s) or matter(s) addressed, discussed or referenced herein based upon his, her or its particular circumstances. [v4.30] <o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p><p><b><span style='font-size:9.0pt'>Notice of Confidentiality:</span></b><span style='font-size:9.0pt'> This e-mail communication and the attachment(s) hereto, if any, are intended solely for the information and use of the addressee(s) identified above and may contain information which is legally privileged from disclosure and/or otherwise confidential. If a recipient of this e-mail communication is not an addressee (or an authorized representative of an addressee), such recipient is hereby advised that any review, disclosure, reproduction, re-transmission or other dissemination or use of this e-mail communication (or any information contained herein) is strictly prohibited. If you are not an addressee and have received this e-mail communication in error, please advise the sender of that circumstance either by reply e-mail or by telephone at (800) 356-6818, immediately delete this e-mail communication from any computer and destroy all physical copies of same. <br><br><b>Replies Filtered:</b> Any incoming reply to this e-mail communication or other e-mail communication to us will be electronically filtered for "spam" and/or "viruses." That filtering process may result in such reply or other e-mail communications to us being quarantined (i.e., potentially not received at our site at all) and/or delayed in reaching us. For that reason, we cannot guarantee that we will receive your reply or other e-mail communications to us and/or that we will receive the same in a timely manner. Accordingly, you should consider sending communications to us which are particularly important or time-sensitive by means other than e-mail. <br><br><b>Notice Under U.S. Treasury Department Circular 230:</b> To the extent that this e-mail communication and the attachment(s) hereto, if any, may contain written advice concerning or relating to a Federal (U.S.) tax issue, United States Treasury Department Regulations (Circular 230) require that we (and we do hereby) advise and disclose to you that, unless we expressly state otherwise in writing, such tax advice is not written or intended to be used, and cannot be used by you (the addressee), or other person(s), for purposes of (1) avoiding penalties imposed under the United States Internal Revenue Code or (2) promoting, marketing or recommending to any other person(s) the (or any of the) transaction(s) or matter(s) addressed, discussed or referenced herein. Each taxpayer should seek advice from an independent tax advisor with respect to any Federal tax issue(s), transaction(s) or matter(s) addressed, discussed or referenced herein based upon his, her or its particular circumstances. [v4.30] <o:p></o:p></span></p></div></body></html>