CONFIDENTIALITY NOTICE: This communication is attorney/client privileged and confidential and solely for the identified recipient. Any disclosure, copying, distribution, or use of the contents of this communication is strictly prohibited. If you have received this e-mail in error, immediately notify the sender by reply e-mail and permanently delete this transmission.

TAX ADVICE DISCLAIMER: Any federal tax advice contained in this communication (including attachments) was not intended or written to be used, and it cannot be used, by you for the purpose of (1) avoiding any penalty that may be imposed by the Internal Revenue Service or (2) promoting, marketing, or recommending to another party any transaction or matter addressed herein.