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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Georgia",serif;color:#1F497D">I oppose HB911.
<o:p></o:p></span></p>
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</span><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Partner<o:p></o:p></span></i></p>
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<p class="MsoNormal" style="line-height:12.4pt"><b><span style="font-size:10.0pt;color:#CC7900"><a href="http://www.smithcurrie.com/" title="Visit: Smith Currie & Hancock LLP"><span style="color:#CC7900;text-decoration:none">website</span></a></span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><b><span style="font-size:9.0pt;color:#1F497D">|</span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><b><span style="font-size:10.0pt;color:#CC7900"><a href="http://www.smithcurrie.com/vcard-61.vcf" title="Add Brian A. Wolf to your Contacts"><span style="color:#CC7900;text-decoration:none">vCard</span></a></span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><b><span style="font-size:9.0pt;color:#1F497D">|</span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><b><span style="font-size:10.0pt;color:#CC7900"><a href="http://www.smithcurrie.com/attorneys-Brian-Wolf.html" title="Brian A. Wolf's Bio"><span style="color:#CC7900;text-decoration:none">bio</span></a></span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><b><span style="font-size:9.0pt;color:#1F497D">|</span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><b><span style="font-size:10.0pt;color:#CC7900"><a href="mailto:bawolf@smithcurrie.com" title="Mail to: BAWolf@smithcurrie.com"><span style="color:#CC7900;text-decoration:none">email</span></a></span></b><b><span style="font-size:10.0pt;color:#1F497D"> </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Georgia",serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> clc-discussion-bounces@lists.flabarrpptl.org [mailto:clc-discussion-bounces@lists.flabarrpptl.org]
<b>On Behalf Of </b>Kurian, Sanjay<br>
<b>Sent:</b> Wednesday, February 20, 2019 4:22 PM<br>
<b>To:</b> Jeffrey Price <jeff@npw-law.com>; Sean Mickley <sam@kirwinnorris.com>; clc-discussion@lists.flabarrpptl.org<br>
<b>Cc:</b> Ashley Fields <eaf@kirwinnorris.com><br>
<b>Subject:</b> Re: [CLC-Discussion] CLC Meeting - Discussion of Proposed SB 674 - February 21, 2019 at 12pm<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Jeff,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Since we had not heard from everyone on the subcommittee it would be inaccurate to say unanimous.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">However, all of the comments I have seen on the subcommittee have been opposed.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thanks.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="imprintuniqueid"><strong><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Confidentiality Note</span></u></strong><strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif">:</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> The
information contained in this message is attorney work product and contains privileged and confidential information intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby
notified that any examination, distribution, or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us by reply e-mail and delete the original message. Thank you.</span><o:p></o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <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>Jeffrey Price<br>
<b>Sent:</b> Wednesday, February 20, 2019 3:58 PM<br>
<b>To:</b> Sean Mickley <<a href="mailto:sam@kirwinnorris.com">sam@kirwinnorris.com</a>>;
<a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br>
<b>Cc:</b> Ashley Fields <<a href="mailto:eaf@kirwinnorris.com">eaf@kirwinnorris.com</a>><br>
<b>Subject:</b> Re: [CLC-Discussion] CLC Meeting - Discussion of Proposed SB 674 - February 21, 2019 at 12pm<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">Sean:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">Thank you for bringing this bill to everyone’s attention.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">I have just read this ill-conceived, irrational and paralogistic mishmash and can say in an unqualified voice that the numbering of HB911 incorporates the appropriate phone number to call were
this stunning example of legislative jabberwocky to become law. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">More disturbing to me is that our Legislative Subcommittee has “</span><b><i><span style="font-size:14.0pt">come to an overwhelming consensus to oppose this bill.</span></i></b> <span style="font-size:14.0pt;color:#2F5496">”<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">I am stunned that the word unanimous was not used.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">This infers that there is a slight possibility that someone in said committee is in favor of this . . . thing.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496">I will happily attend tomorrow’s call-in simply to identify the person or persons who may believe anything about HB911 is salvageable, for the purpose of recommending implementation of the Baker
Act.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><a href="https://www.npw-law.com/"><span style="color:#2F5496;text-decoration:none"><img border="0" width="671" height="231" id="_x0000_i1025" src="cid:image009.png@01D4C9BA.4A389830"></span></a><span style="color:#2F5496"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;color:#2F5496"><o:p> </o:p></span></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <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">clc-discussion-bounces@lists.flabarrpptl.org</a>>
<b>On Behalf Of </b>Sean Mickley<br>
<b>Sent:</b> Wednesday, February 20, 2019 2:38 PM<br>
<b>To:</b> Sean Mickley <<a href="mailto:sam@kirwinnorris.com">sam@kirwinnorris.com</a>>;
<a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br>
<b>Cc:</b> Ashley Fields <<a href="mailto:eaf@kirwinnorris.com">eaf@kirwinnorris.com</a>><br>
<b>Subject:</b> Re: [CLC-Discussion] CLC Meeting - Discussion of Proposed SB 674 - February 21, 2019 at 12pm<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Good afternoon all,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">HB 911 has also been presented to the CLC’s Legislative Subcommittee, a copy of which is attached hereto. HB 911 seeks to eliminate the 558 process and replace it with a mandatory non-binding arbitration process. The Legislative Subcommittee
has reviewed, vetted, and discussed HB 911 and have come to an overwhelming consensus to oppose this bill. As such, we are adding discussing and voting on HB 911 to tomorrow’s phone conference as well.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Once again, the telephone conference meeting to discuss SB 674 will be held on
<b>Thursday February 21, 2019 at 12pm.</b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The call-in information is as follows: <i>Dial-in: 888-376-5050</i><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><i>Pin: 7542148521#<o:p></o:p></i></p>
<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><i>Moderator: 12141# (Moderator Does Not Use Pin Code)<o:p></o:p></i></p>
<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><i><o:p> </o:p></i></p>
<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><i><o:p> </o:p></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#111565">Sean A. Mickley
</span></b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#111565">|
<b>Of Counsel <o:p></o:p></b></span></p>
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<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#111565"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Kirwin Norris, P.A.<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Vero Beach Office Orlando Office<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">4731 N. Highway A1A 15 W. Church St.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Suite 226 Suite 301<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Vero Beach, Florida 32963 Orlando, Florida 32801<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F"><br>
O: 407-740-6600 <br>
F: 407-740-6363<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">E:
</span><a href="mailto:sam@kirwinnorris.com"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif">sam@kirwinnorris.com</span></a><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><u><span style="font-size:2.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue"><o:p><span style="text-decoration:none"> </span></o:p></span></u></p>
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<p class="MsoNormal"><span style="font-size:4.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><a href="https://www.facebook.com/KirwinNorris"><span style="color:#1F497D;text-decoration:none"><img border="0" width="39" height="39" id="Picture_x0020_6" src="cid:image010.png@01D4C9BA.4A389830" alt="cid:image003.png@01CF36D7.85E687A0"></span></a><span style="color:#1F497D">
</span><a href="http://www.linkedin.com/company/kirwin-norris"><span style="color:#1F497D;text-decoration:none"><img border="0" width="41" height="41" id="Picture_x0020_5" src="cid:image011.png@01D4C9BA.4A389830" alt="cid:image004.png@01CF36D7.85E687A0"></span></a><span style="color:#1F497D"> </span><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#111565"> </span></i></b><a href="http://www.kirwinnorris.com/"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#111565;text-decoration:none"><img border="0" width="223" height="40" id="Picture_x0020_4" src="cid:image012.png@01D4C9BA.4A389830" alt="cid:image009.png@01CF3A20.298302D0"></span></i></b></a><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">This email message including attachments, if any, is intended for the use of the individual or entity named above and may contain attorney-client confidential and/or
privileged information. If the reader of this message is not the intended recipient, you are hereby notified that any review, use, disclosure, copying, or distribution is strictly prohibited. If you have received this email message in error, please contact
the sender by reply email and destroy all copies of the original message including attachments. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#7F7F7F"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">Pursuant to federal regulations imposed on practitioners who render tax advice ("Circular 230"), we are required to advise you that any tax advice contained herein
is not intended or written to be used for the purpose of avoiding tax penalties that may be imposed by the Internal Revenue Service. If this advice is or is intended to be used or referred to in promoting, marketing or recommending a partnership or other
entity, investment plan or arrangement, the regulations under Circular 230 require that we advise you as follows: (1) this writing is not intended or written to be used, and it cannot be used, for the purpose of avoiding tax penalties that may be imposed on
a taxpayer; (2) the advice was written to support the promotion or marketing of the transaction(s) or matter(s) addressed by the written advice; and (3) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax
advisor.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <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">clc-discussion-bounces@lists.flabarrpptl.org</a>>
<b>On Behalf Of </b>Sean Mickley<br>
<b>Sent:</b> Tuesday, February 19, 2019 5:17 PM<br>
<b>To:</b> <a href="mailto:clc-discussion@lists.flabarrpptl.org">clc-discussion@lists.flabarrpptl.org</a><br>
<b>Cc:</b> Ashley Fields <<a href="mailto:eaf@kirwinnorris.com">eaf@kirwinnorris.com</a>><br>
<b>Subject:</b> [CLC-Discussion] CLC Meeting - Discussion of Proposed SB 674 - February 21, 2019 at 12pm<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">All,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">As you know, the legislative sessions is quickly approaching, and senate and house bills are flying around. One of those bills is SB 674 attached hereto. The CLC’s Legislative Subcommittee has reviewed, vetted, and discussed the bill.
The overwhelming consensus is that this bill needs to be opposed. In order to take a position on the bill, however, the CLC needs to hold a telephonic conference to discuss the bill and vote whether the CLC should take a position on it.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The telephone conference meeting to discuss SB 674 will be held on
<b>Thursday February 21, 2019 at 12pm.</b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The call-in information is as follows: <i>Dial-in: 888-376-5050</i><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><i>Pin: 7542148521#<o:p></o:p></i></p>
<p class="MsoNormal" style="margin-left:2.0in;text-indent:.5in"><i>Moderator: 12141# (Moderator Does Not Use Pin Code)<o:p></o:p></i></p>
<p class="MsoNormal"><i><o:p> </o:p></i></p>
<p class="MsoNormal">Please come prepared to discuss SB 674. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<td width="294" valign="bottom" style="width:220.5pt;border:none;border-bottom:solid #002060 1.0pt;padding:0in 0in 0in 0in;height:9.0pt">
<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#111565">Sean A. Mickley
</span></b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#111565">|
<b>Of Counsel <o:p></o:p></b></span></p>
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<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#111565"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:4.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Kirwin Norris, P.A.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height:115%"><b><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Vero Beach Office Orlando Office<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">4731 N. Highway A1A 15 W. Church St.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Suite 226 Suite 301<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">Vero Beach, Florida 32963 Orlando, Florida 32801<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F"><br>
O: 407-740-6600 <br>
F: 407-740-6363<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">E:
</span><a href="mailto:sam@kirwinnorris.com"><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif">sam@kirwinnorris.com</span></a><span style="font-size:9.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#5F5F5F">
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%"><u><span style="font-size:2.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue"><o:p><span style="text-decoration:none"> </span></o:p></span></u></p>
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<p class="MsoNormal"><span style="font-size:4.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><a href="https://www.facebook.com/KirwinNorris"><span style="color:#1F497D;text-decoration:none"><img border="0" width="39" height="39" id="Picture_x0020_1" src="cid:image010.png@01D4C9BA.4A389830" alt="cid:image003.png@01CF36D7.85E687A0"></span></a><span style="color:#1F497D">
</span><a href="http://www.linkedin.com/company/kirwin-norris"><span style="color:#1F497D;text-decoration:none"><img border="0" width="41" height="41" id="Picture_x0020_2" src="cid:image011.png@01D4C9BA.4A389830" alt="cid:image004.png@01CF36D7.85E687A0"></span></a><span style="color:#1F497D"> </span><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#111565"> </span></i></b><a href="http://www.kirwinnorris.com/"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#111565;text-decoration:none"><img border="0" width="223" height="40" id="Picture_x0020_3" src="cid:image012.png@01D4C9BA.4A389830" alt="cid:image009.png@01CF3A20.298302D0"></span></i></b></a><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">This email message including attachments, if any, is intended for the use of the individual or entity named above and may contain attorney-client confidential and/or
privileged information. If the reader of this message is not the intended recipient, you are hereby notified that any review, use, disclosure, copying, or distribution is strictly prohibited. If you have received this email message in error, please contact
the sender by reply email and destroy all copies of the original message including attachments. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#7F7F7F"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">Pursuant to federal regulations imposed on practitioners who render tax advice ("Circular 230"), we are required to advise you that any tax advice contained herein
is not intended or written to be used for the purpose of avoiding tax penalties that may be imposed by the Internal Revenue Service. If this advice is or is intended to be used or referred to in promoting, marketing or recommending a partnership or other
entity, investment plan or arrangement, the regulations under Circular 230 require that we advise you as follows: (1) this writing is not intended or written to be used, and it cannot be used, for the purpose of avoiding tax penalties that may be imposed on
a taxpayer; (2) the advice was written to support the promotion or marketing of the transaction(s) or matter(s) addressed by the written advice; and (3) the taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax
advisor.<o:p></o:p></span></p>
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