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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><a name="_MailEndCompose"><span style='color:#1F497D'>I agree with Don in the sense that the most direct route may be procedural with the voluntary dismissal. Under the voluntary dismissal fees go to the party (defendant) that was dismissed in certain jurisdictions. Last I checked, there is a conflict between jurisdictions and the award of fees to a party that was voluntarily dismissed.  <o:p></o:p></span></a></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal align=center style='text-align:center;text-autospace:none'><i><span style='color:black'>839 So.2d 744, District Court of Appeal of Florida, Fourth District. </span></i><i><span style='color:#252525'>Walter D. PADOW, M.D., P.A., Appellant, v. KNOLLWOOD CLUB ASSOCIATION, INC., a Florida not-for-profit corporation, Appellee. </span></i><i><span style='color:black'>No. 4D02-470. | Jan. 29, 2003. | Rehearing Denied March 20, 2003.<o:p></o:p></span></i></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><div><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'>Paul J. Kelly<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'>Paul J. Kelly, P.A.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'>2959 First Avenue North<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'>St. Petersburg, Florida 33713<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'>(727) 327-3935<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#4F81BD'><img width=70 height=92 id="_x0000_i1030" src="cid:image001.jpg@01CCED5F.BCDEDD20" alt="Description: cid:image006153c.jpg"></span><span style='font-size:10.0pt;color:#376092'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#376092'><o:p> </o:p></span></p><p class=MsoNormal><u><span style='font-size:10.0pt;color:#376092'>CONFIDENTIALITY NOTICE:</span></u><span style='font-size:10.0pt;color:#376092'> A law firm is sending this message; This e-mail message including attachments, if any, is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material.  Any unauthorized review, use, disclosure or distribution or use of the contents of this information is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail, destroy all copies of the original message, and do not disseminate it further. This message may not be reviewed, printed, displayed, or re-transmitted without the sender’s consent. All rights protected.  There may be no further distribution or publication of this communication or its contents without the express consent of this law firm.<o:p></o:p></span></p><p class=MsoNormal><i><u><span style='font-size:10.0pt;color:#376092'>IRS Circular 230 disclosure:</span></u></i><i><span style='font-size:10.0pt;color:#376092'><br></span></i><span style='font-size:10.0pt;color:#376092'>To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication, unless expressly stated otherwise, was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.</span><span style='font-size:10.0pt;color:#376092'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:20.0pt;font-family:Webdings;color:#00B050'>P</span><span style='font-size:10.0pt;font-family:"Book Antiqua","serif";color:#00B050'> Think Green!  Unless necessary, please do not print this email.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='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"'> constructionlaw-bounces@lists.flabarrpptl.org [mailto:constructionlaw-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>Donald R. Walters, Esq.<br><b>Sent:</b> Friday, February 17, 2012 9:46 AM<br><b>To:</b> 'RPPTL constructionlaw'<br><b>Subject:</b> Re: [RPPTL-constructionlaw] Fees Question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>See Alhambra Homeowners’ Association, Inc. vs. Asad, 943 So.2d 316 (Fla. 4<sup>th</sup> DCA 2006)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'><a href="http://www.4dca.org/Dec%202006/12-13-06/4D06-835.op.pdf">http://www.4dca.org/Dec%202006/12-13-06/4D06-835.op.pdf</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>This involves voluntary dismissal of a suit without prejudice, but I imagine the same would result when a party is dropped.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:18.0pt;font-family:"Staccato222 BT";color:#1F497D'>- Don</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>Donald R. Walters, Esq.</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>JOHNSON & WALTERS P.A.</span></b><b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>1401 North University Drive</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>Suite 301</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>Coral Springs, Florida 33071</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'><a href="mailto:dwalters@johnsonwalters.com" target="_blank">dwalters@johnsonwalters.com</a></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>Phone: (954) 755-9880</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>Fax:  (954) 755-9899</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'><a href="http://www.johnsonwalters.com/" target="_blank">www.johnsonwalters.com</a></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:18.0pt;font-family:Webdings;color:green'>P</span></b><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'> </span></b><b><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:green'>Please consider the environment before printing this e-mail.</span></b><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:green'>  </span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#1F497D'>CONFIDENTIALITY NOTICE:  This e-mail message, including attachments, is covered by the Electronic Communications Privacy Act, 18 U.S.C. §§ 2510-2521, is legally privileged, is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material.  Any unauthorized review, use, disclosure or distribution is prohibited.  If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.  If you are the intended recipient but do not wish to receive communications through this medium, please so advise the sender immediately.</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:14.0pt;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:constructionlaw-bounces@lists.flabarrpptl.org">constructionlaw-bounces@lists.flabarrpptl.org</a> <a href="mailto:[mailto:constructionlaw-bounces@lists.flabarrpptl.org]">[mailto:constructionlaw-bounces@lists.flabarrpptl.org]</a> <b>On Behalf Of </b>Weintraub, Lee<br><b>Sent:</b> Friday, February 17, 2012 9:28 AM<br><b>To:</b> RPPTL constructionlaw<br><b>Subject:</b> Re: [RPPTL-constructionlaw] Fees Question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>I never dismiss or excuse a party in a lien foreclosure for any reason unless I first get either a stipulation or court order that each side bears their own fees.  Although I don't know any law on point, I wouldn't be comfortable that it's a foregone conclusion that the dismissed old tenant did not prevail. </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse'><tr style='height:22.5pt'><td style='border:inset #003768 1.0pt;background:#E7DDBF;padding:3.75pt 3.75pt 3.75pt 3.75pt;height:22.5pt'><p align=center style='text-align:center'><img border=0 id="_x0000_i1025" src="http://becker-poliakoff.us/graphics/logo_120.gif" alt="Becker & Poliakoff"><o:p></o:p></p></td><td style='border:inset #003768 1.0pt;border-left:none;background:#E7DDBF;padding:3.75pt 3.75pt 3.75pt 3.75pt;height:22.5pt'><p class=MsoNormal style='text-align:justify'><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#003768'>Lee A. Weintraub</span></b><span style='color:#003768'><br></span><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#003768'>Board Certified Construction Lawyer</span><o:p></o:p></p></td></tr><tr><td width=100 style='width:75.0pt;border:inset #003768 1.0pt;border-top:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'></td><td valign=top style='border-top:none;border-left:none;border-bottom:inset #003768 1.0pt;border-right:inset #003768 1.0pt;padding:3.75pt 3.75pt 3.75pt 3.75pt'><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"'>Emerald Lake Corporate Park<br>3111 Stirling Road<br>Fort Lauderdale, FL 33312-6525<br><br>954.985.4147 Phone<br>954.985.4176 Fax<br><br><a href="mailto:LWeintraub@becker-poliakoff.com">LWeintraub@becker-poliakoff.com</a><br><a href="http://www.becker-poliakoff.com">www.becker-poliakoff.com</a></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><br></span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>Our clients' total satisfaction is our #1 priority.  The Becker & Poliakoff <strong><span style='font-family:"Verdana","sans-serif"'>Client CARE Center </span></strong>is available for questions, concerns and suggestions. Please contact us at 954.364.6090 or via email at </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><a href="mailto:CARE@becker-poliakoff.com"><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>CARE@becker-poliakoff.com</span></a></span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>. </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><br><a href="http://www.floridaconstructionlawauthority.com/"><strong><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>Click here</span></strong></a></span><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> to subscribe to our complimentary Florida Construction Law Blog. </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal style='margin-bottom:12.0pt'><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:constructionlaw-bounces@lists.flabarrpptl.org">constructionlaw-bounces@lists.flabarrpptl.org</a> <a href="mailto:[mailto:constructionlaw-bounces@lists.flabarrpptl.org]">[mailto:constructionlaw-bounces@lists.flabarrpptl.org]</a> <b>On Behalf Of </b>Bryan L. Capps<br><b>Sent:</b> Friday, February 17, 2012 9:22 AM<br><b>To:</b> <a href="mailto:constructionlaw@lists.flabarrpptl.org">constructionlaw@lists.flabarrpptl.org</a><br><b>Subject:</b> [RPPTL-constructionlaw] Fees Question</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>(Hopefully) Quick/easy question for the brain trust:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Contractor has improvements contract with tenant, is not paid.  Contract contains no prevailing-party fees provision.<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Contractor sues landlord and tenant under Lien Law to foreclose construction lien.  (Assume lien is good against landlord.)<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Prior to trial, landlord evicts tenant and re-leases property to another tenant.<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Learning of the eviction, Contractor amends complaint to substitute new tenant for old tenant.<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>My stupid question:  Is the old tenant now the prevailing party under §713.29 as to the contractor?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>I would think absolutely not, that this has to have come up before, and that the applicable law would be relatively easy to identify, but not so/yet.  Any cites or insights you could offer would be appreciated.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=912 style='width:9.5in;border-collapse:collapse'><tr style='height:30.0pt'><td width=60 rowspan=2 valign=top style='width:44.9pt;padding:0in 0in 0in 0in;height:30.0pt'><p class=MsoNormal align=center style='text-align:center'><a href="http://www.kirwinnorris.com/"><span style='color:white;text-decoration:none'><img border=0 width=57 height=186 id="Picture_x0020_1" src="cid:image005.jpg@01CCED5E.D2FAEAF0" alt="Description: Description: Description: H:\HTML Signature Block\Kirwin Norris Logo.gif"></span></a><span style='color:black'><o:p></o:p></span></p></td><td width=265 colspan=2 valign=bottom style='width:198.75pt;border-top:none;border-left:solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 0in 0in 0in;height:30.0pt'><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:.1in'><b><span style='font-family:"Calisto MT","serif";color:black'>Bryan L. Capps<br></span></b><span style='font-size:10.0pt;font-family:"Californian FB","serif";color:#7F7F7F'>Partner | <i>Florida Board Certified in Construction Law</i></span><span style='color:black'><o:p></o:p></span></p></td><td width=587 valign=bottom style='width:440.25pt;padding:0in 0in 0in 0in;height:30.0pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:black'><o:p></o:p></span></p></td></tr><tr style='height:109.5pt'><td width=150 style='width:112.6pt;border:none;border-left:solid windowtext 1.0pt;padding:0in 0in 0in 0in;height:109.5pt'><p class=MsoNormal style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:.1in;margin-bottom:.0001pt'><b><span style='font-size:10.0pt;font-family:"Calisto MT","serif";color:black'>Kirwin Norris, P.A.<br></span></b><span style='font-size:9.0pt;font-family:"Californian FB","serif";color:#595959'>15 West Church Street<br>Suite 301<br>Orlando, Florida 32801<br>Telephone: 407-740-6600<br>Facsimile: 407-740-6363</span><span style='font-size:9.0pt;font-family:"Californian FB","serif";color:black'><br></span><span style='font-size:9.0pt;font-family:"Californian FB","serif";color:blue'><a href="mailto:blc@kirwinnorris.com">blc@kirwinnorris.com</a><br><a href="http://www.kirwinnorris.com/">www.kirwinnorris.com</a></span><span style='color:black'><o:p></o:p></span></p></td><td width=115 style='width:86.25pt;border:none;border-top:inset #111111 1.0pt;padding:0in 0in 0in 0in;height:109.5pt'><p class=MsoNormal><span style='font-size:10.0pt;color:black'><img border=0 width=107 height=140 id="Picture_x0020_2" src="cid:image006.jpg@01CCED5E.D2FAEAF0" alt="Description: Description: Description: H:\HTML Signature Block\Construction Law.gif"><o:p></o:p></span></p></td><td width=587 style='width:440.25pt;padding:0in 0in 0in 0in;height:109.5pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:black'><o:p></o:p></span></p></td></tr><tr style='height:108.75pt'><td width=60 style='width:44.9pt;padding:0in 0in 0in 0in;height:108.75pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:black'><o:p></o:p></span></p></td><td width=852 colspan=3 style='width:639.1pt;padding:0in 0in 0in 0in;height:108.75pt'><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:black'> </span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:black'>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.</span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:black'>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.</span><span style='color:black'><o:p></o:p></span></p></td></tr><tr><td width=60 style='width:45.0pt;padding:0in 0in 0in 0in'></td><td width=150 style='width:112.5pt;padding:0in 0in 0in 0in'></td><td width=115 style='width:86.25pt;padding:0in 0in 0in 0in'></td><td width=587 style='width:440.25pt;padding:0in 0in 0in 0in'></td></tr></table><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><hr size=1 width="100%" noshade style='color:#A0A0A0' align=center></span></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>No virus found in this message.<br>Checked by AVG - <a href="http://www.avg.com">www.avg.com</a><br>Version: 2012.0.1913 / Virus Database: 2112/4815 - Release Date: 02/17/12<o:p></o:p></span></p></div></body></html>