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<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
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</st1:MyPeople></st1:MyPeople>by<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
</st1:MyPeople>t</st1:MyPeople>he<st1:MyPeople w:st="on"> </st1:MyPeople>sender. <st1:MyPeople
w:st="on"> </st1:MyPeople></span></font><font color=navy face=Times><span
style='font-family:Times;color:navy'>Disclaimer<st1:MyPeople w:st="on"> </st1:MyPeople>under<st1:MyPeople
w:st="on"> </st1:MyPeople>Circular<st1:MyPeople w:st="on"> </st1:MyPeople>230:<st1:MyPeople
w:st="on"> </st1:MyPeople>Any<st1:MyPeople w:st="on"> </st1:MyPeople>statements<st1:MyPeople
w:st="on"> </st1:MyPeople>regarding<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
</st1:MyPeople>t</st1:MyPeople>ax<st1:MyPeople w:st="on"> </st1:MyPeople>matters<st1:MyPeople
w:st="on"> </st1:MyPeople>made<st1:MyPeople w:st="on"> </st1:MyPeople>herein,<st1:MyPeople
w:st="on"> </st1:MyPeople>including<st1:MyPeople w:st="on"> </st1:MyPeople>any<st1:MyPeople
w:st="on"> </st1:MyPeople>attachments,<st1:MyPeople w:st="on"> </st1:MyPeople>are<st1:MyPeople
w:st="on"> </st1:MyPeople>not<st1:MyPeople w:st="on"> </st1:MyPeople>formal<st1:MyPeople
w:st="on"><st1:MyPeople w:st="on"> </st1:MyPeople>t</st1:MyPeople>ax<st1:MyPeople
w:st="on"> </st1:MyPeople>opinions<st1:MyPeople w:st="on"> </st1:MyPeople>by<st1:MyPeople
w:st="on"><st1:MyPeople w:st="on"> </st1:MyPeople>t</st1:MyPeople>his<st1:MyPeople
w:st="on"> </st1:MyPeople>firm,<st1:MyPeople w:st="on"> </st1:MyPeople>cannot<st1:MyPeople
w:st="on"> </st1:MyPeople>be<st1:MyPeople w:st="on"> </st1:MyPeople>relied<st1:MyPeople
w:st="on"> </st1:MyPeople>upon<st1:MyPeople w:st="on"> </st1:MyPeople>or<st1:MyPeople
w:st="on"> </st1:MyPeople>used<st1:MyPeople w:st="on"> </st1:MyPeople>by<st1:MyPeople
w:st="on"> </st1:MyPeople>any<st1:MyPeople w:st="on"> </st1:MyPeople>person<st1:MyPeople
w:st="on"><st1:MyPeople w:st="on"> </st1:MyPeople>t</st1:MyPeople>o<st1:MyPeople
w:st="on"> </st1:MyPeople>avoid<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
</st1:MyPeople>t</st1:MyPeople>ax<st1:MyPeople w:st="on"> </st1:MyPeople>penalties,<st1:MyPeople
w:st="on"> </st1:MyPeople>are<st1:MyPeople w:st="on"> </st1:MyPeople>not<st1:MyPeople
w:st="on"> </st1:MyPeople>intended<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
</st1:MyPeople>t</st1:MyPeople>o<st1:MyPeople w:st="on"> </st1:MyPeople>be<st1:MyPeople
w:st="on"> </st1:MyPeople>advice<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
</st1:MyPeople>t</st1:MyPeople>o<st1:MyPeople w:st="on"> </st1:MyPeople>avoid<st1:MyPeople
w:st="on"><st1:MyPeople w:st="on"> </st1:MyPeople>t</st1:MyPeople>ax<st1:MyPeople
w:st="on"> </st1:MyPeople>laws<st1:MyPeople w:st="on"> </st1:MyPeople>or<st1:MyPeople
w:st="on"> </st1:MyPeople>penalties,<st1:MyPeople w:st="on"> </st1:MyPeople>and<st1:MyPeople
w:st="on"> </st1:MyPeople>are<st1:MyPeople w:st="on"> </st1:MyPeople>not<st1:MyPeople
w:st="on"> </st1:MyPeople>intended<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
</st1:MyPeople>t</st1:MyPeople>o<st1:MyPeople w:st="on"> </st1:MyPeople>be<st1:MyPeople
w:st="on"> </st1:MyPeople>used<st1:MyPeople w:st="on"> </st1:MyPeople>or<st1:MyPeople
w:st="on"> </st1:MyPeople>referred<st1:MyPeople w:st="on"><st1:MyPeople w:st="on">
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w:st="on"> </st1:MyPeople>any<st1:MyPeople w:st="on"> </st1:MyPeople>marketing<st1:MyPeople
w:st="on"> </st1:MyPeople>or<st1:MyPeople w:st="on"> </st1:MyPeople>promotional<st1:MyPeople
w:st="on"> </st1:MyPeople>materials.</span></font><font color=navy><span
style='color:navy'><o:p></o:p></span></font></p>
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