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IRS CIRCULAR 230 DISCLAIMER. To comply with Department of the Treasury requirements, we inform you that any U.S. federal tax advice contained in this communication, including any attachments, is not intended or written to be used, and cannot be used by the recipient or any other taxpayer, for the purpose of (i) avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) supporting the promotion or marketing of any transactions or other matters addressed herein.
Uniform Electronic Transactions Act Notice. If this communication concerns negotiation of a contract or agreement, unless otherwise expressly stated in writing, the Uniform Electronic Transactions Act does not apply to this communication. Contract formation in this matter occurs subject to final review and manually affixing of handwritten signatures on original documents.
