Confidentiality Notice: This communication is intended only for the person or entity to which it is addressed and may contain information which is privileged, confidential or otherwise protected from disclosure.  If you have received this communication in error, please notify us immediately and delete and/or discard all copies of this communication. 
 
IRS Circular 230 Disclosure: Any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)
CONTINUE WITH EMAIL