[RPPTL LandTen] Action Line Article

[Arthur J. Menor]

Attached is a redline showing the changes made to this proposed article
pursuant to comments received from Thomas Goeglein.  This article is now
being submitted to Action Line for publication.
 
Arthur J. Menor 
Partner  
________________________________

Shutts & Bowen LLP 
1100 CityPlace Tower, 525 Okeechobee Boulevard | West Palm Beach, FL
33401 
Direct: (561) 650-8510 | Fax: (561) 822-5510
E-Mail <mailto:AMenor at shutts.com>  | Biography
<http://www.shutts.com/index.cfm/fa/attorney.bio/atty/8051073b-833e-444a
-8b57-a6912a6d5435/Arthur_J_Menor.cfm/>  | V-Card
<http://www.shutts.com/index.cfm/fa/attorney.vcf/atty/8051073b-833e-444a
-8b57-a6912a6d5435/Arthur_J_Menor.cfm/>  | Website
<http://www.shutts.com/> 
 
 
IRS CIRCULAR 230 NOTICE:   Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose 
of avoiding penalties that may be imposed under U.S. tax 
law.  If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any 
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a 
person other than the sender or this firm of that 
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.


The information in this email transmission is privileged
and confidential.  If you are not the intended recipient,
nor the employee or agent responsible for delivering it to
the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including
any attachments) is strictly prohibited.  If you have
received this email in error, please notify the sender by
email reply.  Thank you.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: http://mailman.fsr.com/mailman/private/landten/attachments/20090329/fbb5c58d/attachment-0001.html 
-------------- next part --------------
A non-text attachment was scrubbed...
Name: WPBDOCS_7665595_1.DOC
Type: application/msword
Size: 58368 bytes
Desc: =?us-ascii?Q?WPBDOCS=5F7665595=5F1=2EDOC=24?=
Url : http://mailman.fsr.com/mailman/private/landten/attachments/20090329/fbb5c58d/attachment-0001.dot