The following is required by IRS Circular 230:

The statements contained herein are not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. This message is not legal advice or counsel absent an extant attorney-client relationship with the recipient; this message does not create an attorney-client relationship. It is intended only for the addressee. The information contained in this message is confidential, may be attorney-client privileged, may constitute inside or non-public information under federal or state securities laws and is intended only for the use of the addressee. Unauthorized forwarding, printing, copying, distributing, or using of such information is strictly prohibited and may be unlawful.

Pursuant to recently-enacted U.S. Treasury Department Regulations known as Circular 230, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments, and enclosures, is not intended or written to be used, and may not 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 matters addressed herein.