Statement Required by the U.S. Treasury Department

Statement Required by the U.S. Treasury Department

To the extent this message contains tax advice, the U.S. Treasury Department requires us to inform you that any advice in this e-mail is not intended or written by our firm to be used, and cannot be used by any tax payer, for the purpose of avoiding any penalties that may be imposed under the Internal Revenue Code. Advice from our firm relating to Federal tax matters may not be used in promoting, marketing or recommending any entity, investment plan or arrangement to any tax payer.