Circular 230 Disclaimer
Circular 230: To ensure compliance with the requirements imposed by the IRS, we inform you that any tax advice contained in our communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding any tax penalty or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
Our advice in our communication is limited to the conclusions specifically set forth herein and is based on the completeness and accuracy of the facts and assumptions as stated. Our advice may consider tax authorities that are subject to change, retroactively and/or prospectively. Such changes could affect the validity of our advice. Our advice will not be updated for subsequent changes or modifications to applicable law and regulations, or to the judicial and administrative interpretations thereof.
Legally privileged and/or confidential information may be contained in our communication; it is intended exclusively for the addressee. Opinions, conclusions and other information expressed in our communication are subject to the terms and conditions expressed in the governing client engagement letter. If you are not the addressee (or designated representative) indicated in this message, you may not disclose, copy, or distribute this message to anyone. Action taken or omitted based on our communication is prohibited and may be unlawful.