Email Confidentiality Note And Disclaimer

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Pursuant to the provisions of Internal Revenue Service Circular 230 that apply to written advice provided by Federal tax practitioners, please be advised (a) that if any advice herein relating to a Federal tax issue would, but for this disclaimer, constitutes a “reliance opinion” within the meaning of Circular 230, such advice is not or written to be used, and cannot be used by the affected taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer, and (b) any written statement contained herein relating to a Federal tax issue may not be used by any person to support the promotion or marketing of, or to recommend , any Federal tax transaction(s) or matter(s) addressed herein. We would be happy to discuss the effect of this disclaimer and alternatives with you if desired.

CONFIDENTIALITY NOTE: The information contained in this transmission is privileged and confidential information intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this transmission in error, do not read it. Please immediately reply to the sender that you have received this communication in error and then delete it. Thank you.

— Zeus ::)
Jun 16, 2011