STATEMENT REQUIRED BY U.S. TREASURY DEPARTMENT


STATEMENT REQUIRED BY U.S. TREASURY DEPARTMENT:

CIRCULAR 230 NOTICE:

To comply with requirements imposed by the United States Treasury Department, any information regarding any U.S. federal tax matters contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, as advice for the purpose of

  • (i) avoiding penalties under the Internal Revenue Code or
  • (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.